Treasury Board of Canada Secretariat
2006–07
Departmental Performance Report
The Honourable Vic Toews
President of the Treasury Board
© Her Majesty the Queen in Right of Canada,
represented by the President of the Treasury Board, 2007
Catalogue No.
ISBN
This document is available in alternative formats
and on the Treasury Board of Canada Secretariat’s website at the following address:
www.tbs-sct.gc.ca
2006–07 Departmental Performance Report
Table of Contents
Section I: Overview ............................................................................. 1
President’s Message ......................................................................... 1
Management Representation Statement .............................................. 3
Summary Information....................................................................... 4
Section II: Analysis of Program Activities by Strategic Outcome ............... 19
Analysis by Program Activity............................................................ 19
Introduction .................................................................................. 20
Section III: Supplementary Information................................................ 49
Organizational Information .............................................................. 49
Treasury Board of Canada Secretariat Organization............................. 49
2006–07 Departmental Performance Report
Section I: Overview
President’s Message
It is with pleasure that I present the Treasury Board of Canada
Secretariat’s Departmental Performance Report for 2006–07. This
document summarizes the achievements of the Secretariat in meeting the
objectives outlined in the 2006–07 Report on Plans and Priorities.
On April 11, 2006, Canada’s New Government delivered on its number
one priority by introducing the Federal Accountability Act. This
landmark piece of legislation, which received Royal Assent on
December 12, 2006, sets a new and higher standard for accountability in
government.
The government has also put a premium on effective expenditure management and is focussed
on results-based management and ensuring that Canadians receive value for their tax dollars
through vigorous program review. The Secretariat, working with departments and its central
agency and portfolio partners, has a clear role to play supporting the government’s efforts to
deliver on these priorities.
To further these efforts, the Secretariat established three key priorities for 2006–07: to enhance
governance, accountability, and management practices; to strengthen results-based expenditure
management; and to improve internal management. The Secretariat has made significant
progress in these areas by:
streamlining and renewing the Treasury Board suite of policies, including three key reviews
of policy areas required to support the implementation of the government’s Action Plan on
Accountability;
completing departmental management assessments using the Management Accountability
Framework;
leading the renewal of the government’s expenditure management system; and
launching a five-step implementation plan in support of the Management, Resources, and
Results Structure Policy to determine a complete inventory of government programs.
Finally, we continue to enhance our processes for reporting to Parliament to ensure that
parliamentarians and Canadians have the information they need to make well-informed
decisions, as well as to support the Treasury Board’s role in the expenditure management cycle.
Overall, the Secretariat is moving forward to ensure that government is well managed and
accountable, and that resources are allocated to achieve results.
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Treasury Board of Canada Secretariat
As we continue to make progress in these and other areas, I would like to take this opportunity to
recognize the efforts of the men and women of the Secretariat, and thank them for their
continued support, dedication, and hard work.
The Honourable Vic Toews, P.C., Q.C., M.P.
President of the Treasury Board
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2006–07 Departmental Performance Report
Management Representation Statement
I submit for tabling in Parliament the 2006–07 Departmental Performance Report for the
Treasury Board of Canada Secretariat.
This document has been prepared based on the reporting principles contained in the Guide to the
Preparation of Part III of the 2006–2007 Estimates: Reports on Plans and Priorities and
Departmental Performance Reports.
It adheres to the specific reporting requirements outlined in the Treasury Board of Canada
Secretariat guidance.
It is based on the department’s Strategic Outcomes and Program Activity Architecture that
were approved by the Treasury Board.
It presents consistent, comprehensive, balanced, and reliable information.
It provides a basis of accountability for the results achieved with the resources and authorities
entrusted to it.
It reports finances based on approved numbers from the Estimates and the Public Accounts of
Canada.
Wayne G. Wouters
Secretary of the Treasury Board
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Treasury Board of Canada Secretariat
Summary Information
Raison d’être: The raison d’être of the Treasury Board of Canada Secretariat (the Secretariat) is
to ensure that the government is well managed and accountable, and that resources are allocated
to achieve results. The functions performed by the Secretariat have a direct impact on
governance, accountability, and the quality of public-sector management, as well as an indirect
impact on the efficiency and effectiveness with which the government’s programs and services
are delivered.
Departmental Mandate
The Secretariat supports the Treasury Board by providing advice to Treasury Board ministers on
the management and administration of government; by overseeing government management
performance, and expenditure and financial management; and by managing compensation,
pensions, benefits, terms and conditions of employment, and labour relations. The Secretariat
also supports the Treasury Board by providing advice on Governor-in-Council submissions and
on federal regulatory policy.
The Treasury Board
The Treasury Board is a Cabinet committee of the Queen’s Privy Council for Canada. It was
established in 1867 and given statutory powers in 1869.
As the general manager of the public service, the Treasury Board has three main roles:
It acts as the government’s management board by promoting improved management
performance and developing policies and priorities to support the prudent and effective
management of the government’s assets, human, financial, information, and technology
resources, as well as the management and oversight of the government’s regulatory function.
It acts as the government’s budget office by examining and approving the proposed spending
plans of government departments and reviews the development of approved programs.
It acts as the employer of the core public administration and is responsible for human
resources management in the federal public administration, including the determination of
terms and conditions of employment and the management of compensation.
The Treasury Board’s powers and responsibilities are set out in various pieces of legislation,
regulations, orders in council, policies, guidelines, and practices. While the primary statute
setting out the legislative authorities of the Treasury Board is the Financial Administration Act,
there are over 20 other contributing statutes.
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2006–07 Departmental Performance Report
The Treasury Board has a number of instruments at its disposal to fulfil its responsibilities. It
establishes and oversees a suite of management policies that set the performance expectations of
the government. The Treasury Board also sets standards for a range of reports to Parliament,
determines the compensation for the core public administration, Canadian Forces, and Royal
Canadian Mounted Police; approves terms and conditions of employment; and manages the
various pension and benefit plans provided for public service employees. In addition, the
Treasury Board serves as the Committee of the Queen’s Privy Council for the purposes of
scrutinizing and approving Governor-in-Council submissions for regulations and most orders in
Council.
The Treasury Board Portfolio
A number of organizations form the Treasury Board Portfolio:
The Treasury Board of Canada Secretariat supports the Treasury Board by providing
advice to Treasury Board ministers on the management and administration of government; by
overseeing government management performance, and expenditure and financial
management; by managing compensation, pensions, benefits, terms and conditions of
employment, and labour relations; and by fulfilling the responsibilities of a central
government agency. The Secretariat also supports the Treasury Board by providing advice on
Governor-in-Council submissions and on federal regulatory policy.
The Canada Public Service Agency (formerly the Public Service Human Resources
Management Agency of Canada) supports the Treasury Board by bringing together most
human resources management functions, including human resources planning and
accountability, the implementation and management of the Public Service Modernization Act,
the management and reform of the classification system for the public service, the
development and implementation of employment policies, leadership, values and ethics,
employment equity and diversity, and official languages.
The Canada School of Public Service ensures that public service employees have access to
the common learning tools they need to serve Canadians effectively.
For more information on the Canada Public Service Agency and the Canada School of Public
Service, please consult their 2006–07 departmental performance reports.
The Secretariat
The mission of the Secretariat is to ensure that government is well managed and accountable, and
that resources are allocated to achieve results. In fulfilling this mission, the Secretariat plays
three key central agency roles in relation to the various government departments, agencies, and
Crown corporations:
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Treasury Board of Canada Secretariat
an oversight role, which includes setting policies and standards, and monitoring and reporting
on overall management and budgetary performance within government;
an enabling role to help departments and agencies improve management performance across
government; and
a leadership role, by leading on key initiatives advancing an integrated management agenda.
As described in its Program Activity Architecture (PAA), the two primary activities of the
Secretariat are:1
Management policy development and oversight. Through this activity, the Secretariat
provides support to the Treasury Board in its role as the management board of government
and promotes good management practices across government. This includes its role as
employer of the federal core public administration and manager of human resources in the
federal public service.
The Secretariat supports its management board role by:
− developing polices, directives, and standards to guide good management across
government;
− monitoring compliance and developing tools to measure and report on management
performance; and
− providing advice and support to functional communities.
To achieve its objectives under this program activity, the Secretariat also works closely with its
portfolio partners, the Canada Public Service Agency and the Canada School of Public Service.
Expenditure management and financial oversight. Through this activity, the Secretariat
exercises its role as the budget office and undertakes the following key functions in support of
this role:
− providing advice to ministers with respect to resource allocation and reallocation, and the
provision of expenditure authorities;
− undertaking government-wide expenditure and performance analysis, and oversight of
estimates and government supply, including the determination of compensation within
the federal government; and
− ensuring that accurate and timely financial and performance information from
departments and agencies is available to support decision making and reporting to
Parliament.
1.
6
In 2006–07, the Treasury Board of Canada Secretariat amended its PAA to better reflect its management board
and budget office functions. The Secretariat’s 2006–07 commitments were aligned to this new PAA.
2006–07 Departmental Performance Report
The work of the Office of the Comptroller General, a distinct office within the Secretariat, also
cuts across the Secretariat’s two program activities. The Office of the Comptroller General is
responsible for developing and implementing policies and practices to strengthen financial
management, controls, and internal audit.
Overview2 of Resources and Summary of Performance
Financial Resources ($ thousands)
2006–07
Planned Spending
Total Authorities
Actual Spending
2,604,346
2,584,047
1,744,413
Human Resources
2006–07
2.
Planned
Actual
Difference
1,351
1,179
172
Some figures in this document may not add to totals shown or some totals may differ from one table to another
due to the rounding of the figures.
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Treasury Board of Canada Secretariat
Performance Status
The following table provides a summary of the department’s overall performance in relation to
the priorities as set in the 2006–07 Report on Plans and Priorities. Further details on expected
results by program activity stemming from these priorities are found in Section II.
Priority 1: Strengthening governance, accountability, and management practices
Commitment
Status3
Highlights
1.1 Trust and confidence in
government is enhanced
through the implementation of
the Federal Accountability Act
and supporting measures and
through improved reporting to
Parliament.
Met most
expectations.
• The Federal Accountability Act received Royal
Assent on December 12, 2006, and
implementation is proceeding. By the end of
2006–07, the majority of the provisions of the
Act had come into force or the dates upon
which they would come into force had been
fixed by order in council.
• The new website for parliamentarians is live
and provides access to planning and
performance information, and Web tools. It
also helps users to navigate through
departmental RPPs and provides a whole-ofgovernment view of planned spending over a
three-year time horizon.
1.2 Responsibilities of deputy
heads are clarified—
streamlining rules while
strengthening accountability
and efficiency—through the
renewal of the Treasury Board
policy suite.
Met most
expectations.
• Work on the policy suite renewal is
progressing well. To date, 31 policy
instruments have been approved by the
Treasury Board, including 4 frameworks,
9 policies, and 18 directives and standards.
1.3 Management oversight is
improved through the use of
better tools, processes, and
information.
Met most
expectations.
• Management oversight was improved through
a better, streamlined set of Management
Accountability Framework (MAF) indicators
and through enhanced analytical capability to
produce better quality of information on
departmental management performance.
3.
Performance status:
- “Met all expectations” indicates that all 2006–07 performance milestones identified in the Report on Plans and
Priorities (RPP) were fully met.
- “Met most expectations” indicates that most 2006–07 performance milestones identified in the RPP were met.
- “Met some expectations” indicates that some 2006–07 performance milestones identified in the RPP were
met.
- “Not met” indicates that the result statement was not achieved in the time frame specified and/or significant
work remains.
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2006–07 Departmental Performance Report
Commitment
Status3
Highlights
1.4 Financial management and
auditing capacity across the
Government of Canada are
enhanced.
Met some
expectations.
• The report of the Senior Committee on the
Review of the Financial Management
Framework was completed and its results are
under consideration as part of the overall
policy suite renewal.
• Draft policies and supporting directives related
to financial management, including the chief
financial officer model, are progressing and
expected to be completed by year-end.
• Guidance materials and tools for departments
and agencies to advance the Treasury Board
Policy on Internal Audit were developed,
including a first-generation maturity model to
assess departmental internal audit capabilities
and establishment of the Audit Committee
Recruitment and Development Secretariat .
1.5 Management performance
is strengthened through the
development of strategies and
tools to support service
transformation.
Met most
expectations.
• The Service Transformation Alignment
Roadmap was completed, identifying
opportunities for a more cohesive approach to
whole-of-government internal and external
service transformation initiatives.
• A horizontal governance structure for service
transformation initiatives was established with
an accountability regime to monitor and report
on the achievement of service transformation
outcomes.
• Considerable progress was made in the
development of a business case for corporate
administrative shared services, with extensive
collaboration from departments and agencies
involved.
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Treasury Board of Canada Secretariat
Priority 2: Strengthening Results-Oriented Expenditure Management
Commitment
Status
Highlights
2.1 Leadership is provided in
reviewing the government’s
expenditure management
system and strengthening the
role of the Treasury Board.
Met most
expectations.
• Proposals to strengthen the government’s
expenditure management system were
developed in support of the November 2006
Economic and Fiscal Update and Budget 2007
announcements.
• Analysis and advice were provided on
expenditure performance, capacity, and risks
to ensure the allocation and reallocation of
resources based on sound financial
performance.
• A complete model of accrual-based budgeting
and appropriations is under development for
discussion and debate by Parliament.
2.2 Results-based management
and information on programs
and spending across
government are improved.
Met most
expectations.
• An implementation process to strengthen
results-based management and performance
information in departments was launched.
• Guidance was provided to departments in
confirming their inventory of programs.
• Progress was made in identifying systems
requirements in support of the budget office
systems renewal project.
• A prototype for internal monthly expenditure
reports is under development.
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2006–07 Departmental Performance Report
Priority 3: Enhancing the Internal Management of the Secretariat
Commitment
Status
Highlights
3.1 Secretariat support to the
Treasury Board is strengthened
through the adoption of a
renewed approach to Treasury
Board operations.
Met some
expectations.
• Plans to develop a Secretariat charter were
expanded into a more comprehensive change
management exercise to reposition the
Secretariat to better carry out its management
board and budget office roles in support of the
Treasury Board.
• An assessment of the Secretariat’s change
readiness was carried out and critical
transformation success factors were identified.
• A new Secretariat intranet site was developed
and launched.
3.2 Internal management
practices are improved in
response to the Secretariat’s
MAF assessment and the
survey on workplace well-being.
Met most
expectations.
• The Secretariat’s 2006 MAF assessment
indicates that the Secretariat made significant
progress in a number of areas, including
project management; procurement; and
performance information. In addition, the
Secretariat’s PAA was revised and used as
the basis for a renewed governance structure
and an integrated approach to corporate
planning.
• Ninety-six per cent of Secretariat executives
received the required training on the Public
Service Employment Act.
• A development program was implemented for
Secretariat analysts in the Economics,
Sociology, and Statistics (ES) Group.
• The Secretariat’s draft Business Continuity
Plan was developed and is being refined.
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Treasury Board of Canada Secretariat
Overview of Performance
Operating Environment
The Canadian public demands both increased accountability on the part of public officials and
increased value for money. There are mounting expectations for faster delivery of more services
for the same tax dollar, more efficient and effective use of public resources, greater transparency,
and assurances that the decisions and actions of government officials meet a high standard of
public service values and ethics. In this context, it is important to ensure that resource allocations
are better linked to government priorities.
Management excellence
An effective, high-performing public service is essential to achieving accountability and
improved expenditure management. The Secretariat, and the Treasury Board Portfolio as a
whole, must work to ensure that the public service strives for excellence, remains connected to
the needs and expectations of Canadians, and has a positive effect on their lives. In moving
forward on its priorities, it is important for the Secretariat to continue to demonstrate leadership
with respect to improved management practices.
Accountability and management practices
Canadians expect their government to be accountable, transparent, and effective. Over the last
few years, there has been an unprecedented focus on improving management performance.
To this end, it is critical to ensure that the appropriate balance is struck between strengthening
accountability and promoting an environment that encourages innovation. A key aspect of this is
avoiding an over-reliance on rules and addressing the web of rules in the public service.
With the increased focus on accountability, the Secretariat has concentrated its efforts on setting
the broad policy framework for public service management; the expenditure framework within
which the government operates; the accountability regime that shapes how the government
performs; and a human resources management framework based on public service values and
ethics.
A key response to Canadians’ demand for accountability was the Federal Accountability Act,
which received Royal Assent on December 12, 2006. It made substantive changes to over
45 statutes and created two new statutes to deliver on the government’s promise to put in place a
five-year lobbying ban, to eliminate corporate and union donations to political parties, and to
protect whistleblowers, among other reforms. Over the past year, the Secretariat has focussed its
efforts on coordinating the overall implementation of the Federal Accountability Act and Action
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2006–07 Departmental Performance Report
Plan, and will, over the next year, complete the work in response to the key policy reviews that
were launched as part of the Action Plan.
Improved expenditure management
At the same time, Canadians are concerned not only with how government functions, but also
with whether they are getting value for their tax dollars. In response, the government has put
increased emphasis on effective expenditure management, in order to meet public demand for
value for money and demonstrable results. This includes a focus on restraining growth in
government spending and on managing for results.
As a result, and in accordance with Budget 2006, the Secretariat, in collaboration with the Privy
Council Office and the Department of Finance Canada, undertook a fundamental reassessment of
the expenditure planning, budgeting, and decision-making processes of the government. From
this assessment, an integrated package of renewal measures for the Expenditure Management
System has been developed to ensure that federal programs are effective, efficient, focussed on
results, aligned with the government’s priorities and responsibilities, and that they provide value
for money.
The new approach is intended to strengthen the management of overall spending through
measures to support managing and decision making for results by establishing clear
responsibilities for departments to better define the expected outcomes of new and existing
programs. Regular strategic reviews will ensure that new programs are fully and effectively
integrated with existing programs by reviewing spending to ensure efficiency, effectiveness, and
ongoing value for money. Additionally, the Secretariat is working to improve the quality of
departmental and government-wide reporting to Parliament. The Secretariat has begun
implementation of the renewed Expenditure Management System to support the Treasury Board
in its budget office role.
Responding to these challenges
The performance outlined in this report reviews how the Secretariat, as a department, is working
to become a leader in fostering management excellence, is ensuring greater accountability across
government and, as such, is contributing to its strategic outcome that government is well
managed and accountable, and resources are allocated to achieve results.
An overview of progress made in each of the three key priority areas, summarizing the
Secretariat’s commitments, achievements, and lessons learned is provided below.
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Treasury Board of Canada Secretariat
Priority 1: Strengthening Governance, Accountability, and Management
Practices
Context and commitment
The Secretariat, in collaboration with its portfolio partners, aims to make government as a whole
more accountable and to increase openness, transparency, and the quality of information that
federal organizations provide to Parliament so that Canadians are better able to hold the
government to account for public policy and administration choices. In its role as the
management board of government, the Secretariat promotes good management practices across
government by:
developing polices, directives, and standards to guide good management across government;
monitoring compliance and developing tools to measure and report on management
performance; and
providing advice and support to functional communities.
In support of this, the Secretariat made the following commitments in fiscal year 2006–07:
enhancing trust and confidence in government through the implementation of the Federal
Accountability Act and supporting measures, and through improved reporting to Parliament;
clarifying responsibilities of deputy heads—streamlining rules while strengthening
accountability and efficiency—through the renewal of the Treasury Board policy suite;
improving management oversight through the use of better tools, processes, and information;
enhancing financial management and auditing capacity across the Government of Canada; and
strengthening management performance through the development of strategies and tools to
support service transformation.
Main achievements
The Secretariat has delivered on most of these commitments and has made important progress in
others.
− The implementation of the Federal Accountability Act is proceeding. By the end of
2006–07, the majority of the provisions of the Act had come into force or the dates on
which they would come into force had been fixed by order in council. In 2007–08, the
government will bring into force the remaining provisions of the Act related to the new
rules on lobbying and the establishment of the position of Procurement Ombudsman.
− Through the renewal of the policy suite, the Treasury Board has to date approved
31 policy instruments, including 4 frameworks, 9 policies, and 18 directives or standards.
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2006–07 Departmental Performance Report
Work on renewing the suite of Treasury Board policies is progressing well, with draft
policies having been prepared in a number of areas as the basis for consultation and with
work on other policies well advanced. Work on the directives and standards will carry
forward into 2008–09. Close monitoring of implementation continues to be essential for
the successful implementation of renewed policies.
− Management oversight was improved through implementing improvements to the
Management Accountability Framework (MAF), the Secretariat’s integrated instrument
for assessing management performance in departments. In addition, MAF results were
incorporated more systematically into advice to ministers in relation to expenditure
decisions and were a key input to the Privy Council Office for the performance
assessments of deputy ministers.
− Work was undertaken to develop financial management policies and supporting
directives. The Senior Committee on the Review of the Financial Management
Framework of the Government of Canada, established as part of the Federal
Accountability Action Plan, undertook a review of the proposed financial management
policy framework. The results of the review are now being examined as part of the
overall policy suite renewal.
− Incremental funding allocations were made to departments for implementation of the new
Policy on Internal Audit. Accountability measures were established involving
40 departments and agencies. Additionally, the Office of the Comptroller General (OCG)
is nearing the completion of two horizontal audits and has developed extensive range of
policy guidance materials to advance policy implementation.
− The OCG launched the Audit Committee Recruitment and Development Secretariat to
support the requirement for departmental audit committees legislated through the passing
of the Federal Accountability Act.
− The Secretariat completed an environmental scan to inform development of the
government’s service transformation agenda and develop strategies for future
improvements to government services.
Priority 2: Strengthening Results-Oriented Expenditure Management
Context and commitment
The Secretariat plays a key role in overseeing government expenditures from a whole-ofgovernment perspective by advising Treasury Board officials on expenditure management
decisions, risks and opportunities, the administration of the Estimates cycle, and by reporting to
Parliament, including through the Public Accounts. Effective and integrated expenditure and
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Treasury Board of Canada Secretariat
financial management helps maintain balanced budgets, aligns resources with government
priorities, and increases the efficiency of programs and operations.
In support of these responsibilities, the Secretariat made the following commitments in 2006–07:
provide leadership in reviewing the government’s expenditure management system and
strengthening the role of the Treasury Board; and
improve results-based management and information on programs and spending across
government.
Main achievements
The Secretariat made significant progress on most of these commitments. To improve expenditure
management across government, departments and agencies must continue to improve the quality of
both financial and non-financial information on the value for money and results achieved by programs
and services. The changes that are being made to the Expenditure Management System are
transformative in nature and will require dedicated effort over the next few years. Implementation of
such transformative initiatives will require continued focus and attention.
To date, the Secretariat has:
conducted a review of the expenditure management system in support of the November 2006
Economic and Fiscal Update and Budget 2007 announcements, and developed proposals to
strengthen and renew the government’s expenditure management system;
provided analysis and advice on expenditure performance, capacity, and risks to ensure the
allocation and reallocation of resources is based on sound financial performance;
developed proposed approaches for accrual-based budgeting and appropriations as the basis for
presentations to the House of Commons Standing Committee on Government Operations and
Estimates, and the House of Commons Standing Committee on Public Accounts—a complete
model of accrual-based budgeting and appropriations will follow;
launched a five-step implementation plan in support of the Management, Resources, and Results
Structure Policy (MRRS) to strengthen results-based management and performance information
on programs in departments. The Secretariat worked closely with departments to implement the
first step of this process: a complete inventory of departmental programs;
made progress in identifying information systems requirements to support the budget office
systems renewal; and
developed a prototype for monthly expenditure reports that is currently being readied for pilot
testing, to support more accurate and timely analysis of departmental spending.
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2006–07 Departmental Performance Report
Priority 3: Enhancing the Internal Management of the Secretariat
Context and commitment
Delivering on the Secretariat’s commitments to strengthen the Treasury Board’s management
board and budget office roles will help ensure that government is able to deliver on its priorities
for the coming years. To do this effectively, while supporting ongoing core business functions,
the Secretariat must continuously examine and improve its own internal management practices.
Over the long term, improving its internal management will allow the Secretariat, and the
government, to effectively tackle new issues and priorities as they arise. To support this priority,
the Secretariat made the following key commitments for 2006–07:
strengthen Secretariat support to the Treasury Board through the adoption of a renewed
approach to Treasury Board operations; and
improve internal management practices in response to the Secretariat’s MAF assessment and
the survey on workplace well-being.
Main achievements
As demonstrated by its 2006 MAF assessment, the Secretariat made significant progress on most
of these commitments and continues to advance efforts in others. As part of an internal change
management exercise, progress was made in identifying how to strengthen departmental business
processes to better support the Treasury Board. The Secretariat is working to implement an
integrated approach to risk management with the recent completion of a corporate risk profile.
To date the Secretariat has:
improved its corporate planning by aligning internal governance and decision making with the
revised Program Activity Architecture and further integrating human resources planning with
business planning;
made progress in examining new risk-based approaches to departmental and Treasury Board
business in an effort to bring a more strategic approach to management board and budget
office issues;
refined its plans to develop a Secretariat charter, as part of its internal change management, to
better carry out its management board and budget office roles and developed an action plan to
implement change management initiatives within the Secretariat;
provided training to 96 per cent of its executives on the Public Service Employment Act;
implemented a development program for Secretariat analysts in the Economics, Sociology,
and Statistics (ES) Group to recruit, develop, and retain highly skilled, well-rounded
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Treasury Board of Canada Secretariat
employees who understand the Secretariat’s mandate and are able to contribute to all areas
within the Secretariat; and
redeveloped and implemented its intranet site.
Further work will be required to:
finalize and implement plans for a more strategic approach to Treasury Board operations; and
refine the Secretariat’s draft Business Continuity Plan to further align it with the
government-wide Public Service Readiness Plan, currently under development.
Alignment with Government of Canada Outcomes
The Secretariat’s strategic outcome that government is well managed and accountable, and
resources are allocated to achieve results contributes to the achievement of the Government of
Canada’s “Government Affairs” outcome.
Collectively, the Secretariat’s priorities seek to ensure the government is well managed and
accountable, and that resources are allocated to achieve results. Achievement of these priorities
will help the Secretariat in fulfilling its three key central agency roles in relation to other
government departments, agencies, and Crown corporations:
an oversight role, which includes setting policies and standards, and monitoring and reporting
expectations on overall management and budgetary performance within government;
an enabling role to help departments and agencies improve management performance across
government; and
a leadership role, leading by example in advancing an integrated management agenda.
The Secretariat has developed tools and resources to help fulfil these roles, such as:
the MAF, which sets out a comprehensive and coherent accountability regime that specifies
the management expectations of deputy heads; and
the Management, Resources, and Results Structure Policy (MRRS) and the PAA, which
provide information on programs, their performance expectations, and their relation to
departmental strategic outcomes.
Collectively, these initiatives have begun and will, once at full maturity, provide public service
officials, parliamentarians, and Canadians with improved information on public-sector
management and the results being achieved.
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2006–07 Departmental Performance Report
Section II: Analysis of Program Activities by Strategic
Outcome
Analysis by Program Activity
Strategic Outcome
Rigorous stewardship of public resources to achieve results for Canadians.4
Financial Resources by Program Activity
($ thousands)
Planned Spending
Management and Expenditure
Performance
Comptrollership
Centrally Managed Funds
Actual Spending
134,649
142,470
138,797
41,711
43,898
32,580
2,427,986
2,281,742
1,537,987
0
115,937
35,049
2,604,346
2,584,047
1,744,413
Revitalization of the Toronto
Waterfront1
Total
Authorities
1. In accordance with the February 6, 2006, changes in ministers’ responsibilities, this authority was transferred
from Citizenship and Immigration Canada to the Treasury Board of Canada Secretariat through the 2006–07
Supplementary Estimates. Subsequently, in accordance with the January 4, 2007, changes in ministers’
responsibilities, this authority will be transferred from the Treasury Board of Canada Secretariat to
Environment Canada through the 2007–08 Supplementary Estimates.
Human Resources by Program Activity
Full-time Equivalents
Management and Expenditure Performance
Planned
Actual
Difference
1,087
978
109
265
196
69
Centrally Managed Funds
0
0
0
Revitalization of the Toronto Waterfront
0
6
–6
1,351
1,179
172
Comptrollership
Total
4.
The Secretariat’s strategic outcome was revised in 2006–07, effective for 2007–08, to better reflect its
management board and budget office responsibilities. The previous outcome, provided above, was too narrowly
focussed on the Secretariat’s resource allocation activities and did not adequately reflect the Secretariat’s
increasing responsibilities for promoting accountable government, and effective and efficient management. The
new strategic outcome—Government is well managed and accountable, and resources are allocated to achieve
results—better reflects the full range of Secretariat activities.
19
Treasury Board of Canada Secretariat
Introduction
This section provides information on the progress made by the Secretariat in delivering on each
of its priorities, plans, and expected results as outlined in the 2006–07 Report on Plans and
Priorities, organized around its Program Activity Architecture (PAA). The Secretariat’s program
activities for 2006–07 were organized into three key areas of activity. They were:
Management and Expenditure Performance;
Comptrollership; and
Centrally Managed Funds.
During fiscal year 2006–07, the strategic outcome of the Secretariat was to “ensure the rigorous
stewardship of public resources to achieve results for Canadians.” This strategic outcome was
viewed as too narrowly focussed on the resource allocation activities undertaken by the
Secretariat and did not adequately reflect the full spectrum of the support provided by the
Secretariat to the Treasury Board in its functions as the management board (i.e. promotion of
effective, efficient, transparent, and accountable management) or the budget office (i.e. resource
allocation is optimized to achieve value for Canadians) of the federal public service.
For these reasons, the Secretariat amended its PAA in 2006–07, and introduced a new strategic
outcome: Government is well managed and accountable, and resources are allocated to achieve
results. The Secretariat’s revised program activities are as follows:
1. Management Policy Development and Oversight, where the Secretariat’s priorities for
2006–07 centred on enhancing governance, accountability, and management practices that
support its management board functions;
2. Expenditure Management and Financial Oversight, where priorities focussed on
strengthening results-oriented expenditure management, which is intended to advance the
Secretariat’s efforts as the budget office; and
3. Corporate Strategy and Services, where the Secretariat’s priorities involved enhancing its
own internal management in accordance with its MAF assessment, and providing better
support to the Treasury Board.
It is important to note that, as the Secretariat develops a performance measurement framework
based on its PAA, it will be in a better position to report on core functions related to each of its
main program activities and the priorities that support them.
20
2006–07 Departmental Performance Report
Program Activity Architecture Crosswalk
New Program Activity
Management
Policy
Development
and Oversight
Expenditure
Management
and Financial
Oversight
Management and
Expenditure
Performance
94,402
44,396
N/A
138,797
Comptrollership
25,063
7,516
N/A
32,580
N/A
N/A
35,049
35,049
119,465
51,912
35,049
206,425
N/A
1,537,987
N/A
1,537,987
119,465
1,589,899
35,049
1,744,413
Old Program Activity
($ thousands)
Revitalization of the
Toronto Waterfront5
Subtotal—Operations
Centrally Managed
Funds
Total
Revitalization of
the Toronto
Waterfront
Total
Program Activity: Management Policy Development and Oversight
Through the Management Policy Development and Oversight program activity, the Secretariat
provides support to the Treasury Board in its role as the management board. This role includes
responsibilities for promoting improved management performance, and developing policies and
priorities to support the prudent and effective management of the government’s assets and
human, financial, information, and technology resources. To achieve its objectives under this
program activity, the Secretariat also works closely with its portfolio partners, the Canada Public
Service Agency and the Canada School of Public Service.
Key activities under the Management Policy Development and Oversight program activity
include:
setting management performance expectations through the MAF;
articulating specific management requirements, standards, and reporting requirements through
the Treasury Board policy suite;
5.
In accordance with the January 4, 2007, changes in ministers’ responsibilities, this authority will be transferred
from the Treasury Board of Canada Secretariat to Environment Canada through the 2007–08 Supplementary
Estimates.
21
Treasury Board of Canada Secretariat
defining the professional competencies required of key functional communities, including
financial, information management, information technology, audit, procurement, materiel
management, real property, and human resources specialists (i.e. labour relations,
occupational health and safety, and compensation specialists);
assessing departmental, agency, and Crown corporation performance against management
standards and taking action to ensure weaknesses are addressed; and
negotiating collective agreements, setting terms and conditions of employment, and
promoting good labour-management practices.
In addition to advancing the RPP priorities listed below, highlights of the Secretariat’s ongoing
management policy development and oversight operations include:
conducting MAF assessments for 54 departments and agencies;
managing recruitment and professional development programs for the Financial Management
and Internal Audit communities, including the Financial Officer Recruitment and
Development and the Internal Auditor Recruitment and Development programs;
developing and applying professional competencies, delivering workshops, and leading or
participating in interdepartmental working groups in support of the real property and materiel
management communities; and
concluding nine collective agreements without labour disruption, including settlements with
the Correctional Services and the Computer Systems groups.
The following table summarizes 2006–07 priorities in support of the Management Policy
Development and Oversight program activity and its expected results for the reporting period:
Program Activity: Management Policy Development and Oversight
Supporting Priority: Strengthening governance, accountability, and management practices
RPP Commitments
Expected Results6
Summary of Achievements
Trust and confidence in
government is enhanced
through the implementation of
the Federal Accountability Act
and supporting measures and
through improved reporting to
Parliament.
Tabling parliamentary review and
Royal Assent of the Federal
Accountability Act is successfully
coordinated under the leadership
of the Secretariat.
The Federal Accountability Act
was tabled in the House of
Commons on April 11, 2006, and
it received Royal Assent on
December 12, 2006.
6.
22
The expected results outlined in this performance report were identified as “subcommitments” in the 2006–07
RPP.
2006–07 Departmental Performance Report
RPP Commitments
Expected Results6
Summary of Achievements
Leadership is provided by the
Secretariat in developing and
implementing Secretariat elements
of the Act.
After Royal Assent, the
Secretariat was tasked with
leading and coordinating the
implementation of the Federal
Accountability Act and Action
Plan. An implementation plan
and tracker was developed with
target dates set for bringing the
remaining provisions of the Act
into force.
Reporting to Parliament is
improved.
The new website for
parliamentarians is live and
provides access to planning and
performance information, and
Web tools.
The display of information in the
Main Estimates, reports on plans
and priorities, departmental
performance reports, and the
Public Accounts was
standardized for 2005–06.
Responsibilities of deputy
heads are clarified—
streamlining rules while
strengthening accountability
and efficiency—through the
renewal of the Treasury Board
policy suite.
The three key reviews of policy
areas required to support
implementation of the Federal
Accountability Action Plan are
conducted and completed: transfer
payments, procurement, and
financial management.
The report of the Blue Ribbon
Panel assessed and
recommended changes to the
Policy on Transfer Payments,
which is planned to be renewed
by the end of 2007.
An independent review of
government procurement was
launched and completed, leading
to the revised Policy on
Managing Procurement that is
still under consideration as part
of the overall Treasury Board
policy suite.
The results of the review
undertaken by the Senior
Committee on the Review of the
Financial Management
Framework are under
consideration as part of the
review of the overall Treasury
Board policy suite.
23
Treasury Board of Canada Secretariat
RPP Commitments
Management oversight is
improved through the use of
better tools, processes, and
information.
Financial management and
auditing capacity across the
Government of Canada are
enhanced.
Expected Results6
Summary of Achievements
The Treasury Board policy suite is
streamlined—consistent with key
Secretariat management initiatives
such as the MAF—and associated
policies are renewed and approved
by the Treasury Board.
Work on the policy suite renewal
continues to progress. To date,
31 policy instruments have been
implemented, including
4 frameworks, 9 policies, and
18 directives or standards.
Oversight and departmental
management practices of deputy
heads are enhanced through better
understanding, ownership, and use
of the MAF.
Departments received guidance
to provide information in support
of the assessments, which
enhanced understanding of the
MAF, fostered a dialogue on
management practices within
departments, and increased the
use of MAF findings.
The Secretariat’s oversight role is
strengthened through better
indicators of management
performance, processes for
assessing performance, and
capacity to interpret and apply
findings.
Credible and useful information
on the state of management
across government was derived
from MAF assessment findings
through a more disciplined
process, and a better suite of
indicators and measures tailored
to meet Treasury Board Portfolio
oversight needs.
The Secretariat’s contribution to
departmental and governmentwide management performance is
enhanced through the application
of MAF findings to decision making
by the Secretariat, the Privy
Council Office, the Treasury Board,
Cabinet, and departments.
MAF results were incorporated
more systematically into advice
to ministers in relation to
expenditure decisions and were
a key input to the Privy Council
Office for the performance
assessments of deputy
ministers.
Financial management operations,
practices, and reporting across
government are improved.
Draft policies and supporting
directives related to financial
management, including the chief
financial officer model, are
progressing and expected to be
completed by year-end.
The results of the review
undertaken by the Senior
Committee on the Review of the
Financial Management
Framework are under
consideration as part of the
review of the overall Treasury
Board policy suite.
Work on the Financial
Management Capability Model
was deferred pending the
24
2006–07 Departmental Performance Report
RPP Commitments
Expected Results6
Summary of Achievements
finalization of the revised
financial management policy
suite.
Internal audit plans, operations,
and practices across government
are enhanced.
Incremental funding allocations
were made to departments in
support of the implementation of
the Policy on Internal Audit
Extensive guidance and
enablers to advance the Policy
were developed, including an
internal audit maturity model to
guide the assessment of
departmental internal audit
capacity and capabilities.
Management performance is
strengthened through the
development of strategies and
tools to support service
transformation.
Capacity building and community
development for financial
management and internal audit are
strengthened across government.
The Audit Committee
Recruitment and Development
Secretariat has been established
and delivered strategy, outreach,
and tools to engage departments
in the establishment of their audit
committees.
An accountability regime to monitor
and report on the achievement of
service transformation outcomes is
established.
An environmental scan was
completed that identified issues
and potential solutions related to
the service transformation
agenda.
Interdepartmental committees
were created to enhance
horizontal collaboration on
service transformation.
A progress-reporting instrument
was developed to monitor the
status of issues related to
service transformation initiatives.
Plans to support improved
management through corporate
administrative shared services are
refined and brought forward for
Treasury Board consideration.
Considerable progress was
made on the development of a
business case for corporate
administrative shared services
with extensive collaboration from
departments and agencies.
25
Treasury Board of Canada Secretariat
RPP Commitments
Expected Results6
Summary of Achievements
Key Secretariat enabling and
alignment initiatives are
implemented in the fields of
information management and
information technology.
Guidelines have been developed
that provide practical advice, best
practices, and explanations for
investment planning for the
information management (IM) and
information technology (IT)
domains.
A government-wide profile of IT
services was developed.
Commitment
Trust and confidence in government is enhanced through the implementation of the Federal
Accountability Act and supporting measures and through improved reporting to Parliament.
Results achieved
Implementation of the Federal Accountability Act
The primary goal of this initiative was to ensure that the government’s commitment to
implement the Federal Accountability Act is successfully coordinated under the leadership of the
Secretariat. Work on the Act did not stop with the tabling of the Bill: numerous supporting
measures, including those mentioned in the Federal Accountability Action Plan, were to be
developed and implemented across government over the past year.
The implementation of the Federal Accountability Act is proceeding well. By the end of
2006–07, the majority of the provisions of the Act had come into force or the dates on which
they would come into force had been fixed by order in council. In 2007–08, the government will
bring into force the remaining provisions of the Act, specifically those related to the new rules on
lobbying and the establishment of the position of Procurement Ombudsman.
In the lead-up to Royal Assent of the Act, the Secretariat led an interdepartmental team
comprised of officials from the Privy Council Office, Public Service Human Resources
Management Agency of Canada (now the Canada Public Service Agency), the Department of
Justice Canada, and Public Works and Government Services Canada. This involved monitoring
testimony from over 230 witnesses, anticipating potential amendments, and responding to over
350 proposed amendments.
Officials supported the government by providing strategic policy advice on the implications of
the proposed amendments and appearing before House of Commons and Senate committees to
explain how the Bill would work if adopted, as well as the legal underpinnings supporting the
26
2006–07 Departmental Performance Report
policy decisions taken and to provide technical expertise on the implications of amendments and
suggestions on how to structure amendments in order to minimize unintended consequences.
This work was commended by members of the House committee.
Improved reporting to Parliament
The new website for parliamentarians is now live and provides access to planning and
performance information, and Web tools, including the following:
a brief explanation of the reporting cycle and associated documents, providing links to the
Estimates, the Public Accounts, and Canada’s Performance;
the horizontal results database;
the Audit and Evaluation database; and
other information of interest to parliamentarians.
In addition, the RPP overview for parliamentarians website helps users navigate through
departmental RPPs and provides a whole-of-government view of planned spending over a threeyear time horizon. The Secretariat organized a special session on Parliament Hill to inform
parliamentary staff of the new website.
Finally, the display of information in the Main Estimates, reports on plans and priorities,
departmental performance reports, and Public Accounts was standardized for 2005–06. Each of
these documents now provides information on strategic outcomes and program activities. This
standardized display facilitates understanding of the purpose of planned and actual spending
throughout the reporting cycle.
Lessons learned
Following Royal Assent to the Federal Accountability Act, an implementation plan was
developed for the Lobbying Act. A priority was to move forward with the development of the
regulations necessary to bring the Lobbying Act into force. In accordance with the Government of
Canada Regulatory Policy, consultations were held with lobbyists and the public through an
online survey conducted from March 1, 2007, to March 23, 2007. Implementing the Lobbying
Act requires more time than initially expected, given the complexity of the regulations.
A deputy-level committee to oversee discipline and compliance was established in 2006–07;
however, committee meetings are being held in 2007–08 as preparatory work on the compliance
framework needs to be completed first.
27
Treasury Board of Canada Secretariat
The Secretariat has also responded to requests to examine the feasibility of rationalizing the
number of departmental reports required by Parliament and communicated the results to
departments and agencies through the Guide to the Preparation of Part III of the Estimates.7
Commitment
Responsibilities of deputy heads are clarified—streamlining rules while strengthening
accountability and efficiency—through the renewal of the Treasury Board policy suite
Results achieved
Reviews of the Independent Blue Ribbon Panel
As promised in the Federal Accountability Action Plan, the President of the Treasury Board
commissioned the independent Blue Ribbon Panel to recommend measures to make the delivery
of grant and contribution programs more efficient while ensuring greater accountability.
The Panel’s report was released on February 14, 2007. The overarching thrust of the report
points to a need for widespread cultural change and sustained leadership within the federal
government to create meaningful change in grants and contributions programming. It also
concluded that it is possible to simplify the administration while strengthening accountability.
Responding to the report, the Secretariat established the Blue Ribbon Panel Coordination Office;
created an interdepartmental committee of deputies to steer the development of a governmentwide action plan; selected seven departments to develop specific action plans aimed at improving
their administration of grants and contributions; launched a business review exercise to identify
best practices; conducted early analysis for a centre of expertise; and took initial steps to engage
recipient groups in the process of change.
The Secretariat also supported two other policy reviews as part of the Federal Accountability
Action Plan: one for the government’s procurement systems and processes, and one for financial
management. The draft Policy on Managing Procurement was reviewed by an independent
reviewer with a final report submitted to the President of the Treasury Board in November 2006
and publicly released in February 2007. The draft policy incorporates many of the independent
review recommendations.
7.
28
On a case-by-case basis, departments and agencies may be able to eliminate or amalgamate certain reports if
the information is provided to Parliament through the Public Accounts or the Estimates.
2006–07 Departmental Performance Report
The Senior Committee on the Review of the Financial Management Framework of the
Government of Canada finalized its report and the results are under consideration as part of the
review of the overall Treasury Board policy suite.
Renewal of the Treasury Board policy suite
The objective of the Secretariat’s policy suite renewal initiative is to reduce the number of
Treasury Board policies by at least 50 per cent, and significant progress has been made to date.
In 2006–07, the Secretariat continued to coordinate policy renewal efforts across the Treasury
Board Portfolio and to ensure that renewed policy instruments are streamlined and coherent
while being presented in a consistent fashion across all policy areas. Importantly, the Secretariat
has, in renewing each policy, considered the implications of the Federal Accountability Act,
specifically the accounting officer model, and identified the linkages with the Management
Accountability Framework.
As of March 31, 2007, Treasury Board ministers had renewed 31 policy instruments
(4 frameworks, 9 policies, and 18 directives and standards). Work on the remaining policies
continues, with further renewals anticipated in 2007–08. It is expected that work on the resulting
directives and standards will continue in 2008–09. Close monitoring of implementation
continues to be essential for successful roll-out of policies.
With each renewed policy, the Secretariat is developing detailed implementation and specific
communication strategies. The training needs of both policy centres and functional communities
across government are being identified to support the Secretariat’s outreach and training
activities.
Lessons learned
Given the size and complexity of the federal government and its management policy suite,
clarifying accountabilities and developing reliable and useful performance information on a
whole-of-government basis are major undertakings that take time and dedicated effort. Key
lessons from the past year include the following:
There is a need for policy centres within the Secretariat to monitor policy implementation
within departments on an ongoing basis, to be ready to react and propose amendments when
necessary. In particular, taking stock in early phases of implementation and identifying what
works well and what does not is essential to achieve policy objectives.
Effective consultation with government and non-government stakeholders is a pre-requisite
for successful policy implementation and it requires openness, thoughtful negotiations, and
usually considerably more time than estimated.
29
Treasury Board of Canada Secretariat
Implementation issues must be identified and resolved during policy development to ensure
that the intended policy direction adequately addresses identified risks and is well understood
by those implementing the policy.
Policy reviews need to take into account the specific circumstances of small departments and
agencies, and there is no uniform model for policy implementation.
If policy implementation requires new funding, sources of funds should be identified first.
Change management, including the development of guidance tools, should be well planned
and continually addressed during policy development and implementation.
Commitment
Management oversight is improved through the use of better tools, processes, and information.
Results achieved
Continued implementation of and improvements to the Management Accountability Framework
The Management Accountability Framework (MAF) establishes expectations for sound
management practices across government. The Secretariat uses the MAF to assess the
management performance of departments and agencies against these expectations on an annual
basis in an effort to improve overall government management and to provide a picture of the
state of management over time.
In building a longitudinal database of management performance, the Secretariat is able to better
identify best practices and areas that require systemic improvement. Specific MAF assessments
are used each year to improve departmental management practices and to help frame the
expectations for deputy ministers’ performance agreements.
Over the last year, the Secretariat improved its capacity for management oversight by
streamlining the set of MAF indicators and by enhancing the analytical capabilities of its
program and policy analysts. These improvements will help the Secretariat produce a higher
quality of management assessment and departmental performance information.
The number of indicators was reduced from 41 to 20, and the number of associated measures
from 134 to 90 between 2005 and 2006 assessments. Streamlining the indicators and measures
has helped to increase acceptance of MAF as a valuable tool for departmental management and
has enhanced the analytical capability of the TB Portfolio to identify enterprise-wide
management trends. In addition, MAF results were incorporated more systematically into advice
to ministers in relation to expenditure decisions and were a key input to the Privy Council Office
for the performance assessments of deputy ministers.
30
2006–07 Departmental Performance Report
MAF-based assessments were completed for all 54 departments and agencies targeted in
Round IV (2006). Analysts in the program and policy sectors of the Secretariat, the Office of the
Comptroller General, and the Canada Public Service Agency combined their expertise to
produce quality assessments in a timely manner.
Through the use of the MAF and the findings of the MAF assessments, deputy ministers’
oversight and departmental management practices were significantly enhanced in 2006–07:
Deputies were provided with assessments on the state of departmental management. These
assessments are being used to improve management practices within their organizations.
To enhance understanding, ownership, and use of the MAF by departments and agencies, the
Treasury Board Portfolio improved its departmental communications and shared its
assessment methodologies with departments and agencies. Additionally, following the
assessment round, bilateral meetings between deputies, the Secretary to the Treasury Board,
and the President of the Public Service Human Resources Management Agency of Canada
(now the Canada Public Service Agency) were held to discuss management challenges and set
individual priorities for the coming year.
Departments received guidance to provide information in support of the assessments, which
enhanced better understanding of the MAF, fostered a dialogue on management practices
within departments, and increased the use of MAF findings. The Treasury Board Portfolio
made progress in becoming more strategic and more collaborative in identifying and
addressing the learning needs of departments and agencies concerning the MAF.
Lessons learned
Through continued refinement of the MAF assessment instrument, departmental assessments
against the Framework are becoming increasingly relevant and useful management tools for
deputy heads, as well as for central agencies. Key lessons learned in the past year include:
the need for seeking out and incorporating departmental input to refinement of the assessment
instrument;
the positive impact of improved training and communications on the quality of departmental
assessments;
the importance of effective engagement and dialogue between Treasury Board Portfolio
senior executives and departments before, during, and after the assessment process;
the need to fully tap the potential of the MAF to increase understanding of government-wide
management strengths and weaknesses; and
the importance of broadening the use of MAF findings in departments and central agencies
alike, including in the provision of advice to Cabinet committees and parliamentarians.
31
Treasury Board of Canada Secretariat
Commitment
Financial management and auditing capacity across the Government of Canada are enhanced
The Office of the Comptroller General (OCG) within the Secretariat is responsible for
developing and implementing policies and practices to strengthen financial management,
controls, and internal audit. This role is supportive of the management policy development and
oversight, as well as the expenditure management and financial oversight functions of the
Treasury Board.
To this end, the main priorities of the OCG include ensuring public confidence in the
government’s financial management practices, improving the quality and credibility of financial
information, and strengthening the role of internal audit across government.
Results achieved
Financial management operations, practices, and reporting across government
The results of the review of the Financial Management Framework undertaken by the Senior
Committee on the Review of the Financial Management Framework of the Government of
Canada are under consideration as part of the review of the overall Treasury Board policy suite.
Work to develop a financial management capability model was deferred pending the completion
of the financial management policy suite. Financial management policies and most directives
were drafted.
Internal audit plans, operations, and practices across government
The Policy on Internal Audit came into force in April 2006 with a phased implementation period
extending through April 2009. Funds have been allocated to departments and agencies relative to
the new requirements of the Policy. In addition, under the leadership of the OCG, an extensive
range of guidance and tools have been drafted, including:
an internal auditing standards manual;
a professional practice inspection manual;
framework of core management controls; and;
a guidebook and a generic charter for departmental audit committee.
Additionally, an evergreen internal audit maturity model has been developed to help guide
expectations for the phased implementation of the new Policy on Internal Audit. At the same
time, an integrated business and technology strategy for internal audit has been articulated and,
32
2006–07 Departmental Performance Report
as a first priority, a project is underway to procure a common audit management system for use
across the government internal audit community.
Capacity building and community development for financial management and internal audit
across government
The Audit Committee Recruitment and Development Secretariat was established to support the
implementation of independent audit committees for departments and agencies in line with the
2006 Policy on Internal Audit and new legislation created with the passing of the Federal
Accountability Act. The foundation was laid for solid selection and appointment processes and
instruments. A development strategy was articulated and a first generation of induction materials
and events delivered.
A comprehensive demographic survey of the internal audit community was completed that
contributed to the development of a human resources strategy for this community. This was in
line with the comprehensive Human Resources Framework prepared for this community.
In addition, the financial management community completed a demographic profile and released
a comprehensive human resources framework. The data gathering phase of the Financial
Management Human Resources Strategy was initiated and is currently nearing completion.
Lessons learned
With respect to the development of a revised financial management framework and policy suite,
great care needs to be taken to ensure policy directions are clear and effective. Policy measures
in the area of financial management must strike the right balance not only in and of themselves
but also in relation to the entire suite of Treasury Board policies. They must ensure financial
management can be strengthened without adding more red tape and burden on departments and
line managers. As such, it is a question of putting in place the right risk-based controls, and not
more controls, to ensure appropriate oversight and accountability.
In a similar vein, internal audit plans are risk-based and must be designed to promote purposeful,
cost-effective controls. It has become apparent that, during the early stages of policy
implementation and transition to steady state, the OCG will play a greater than expected handson role in the delivery of horizontal audits across government. Opportunities have also been
recognized to better assist and leverage the total productivity of the internal audit function. This
centres particularly on the development of an audit intelligence capacity to harvest, analyze, and
share results of completed internal audit reports, methodologies, and other information generated
by individual departments. This latter initiative will have significant multiplier effects in
advancing the contribution of internal audit and will require organizational design changes
within the Internal Audit Sector of the OCG.
33
Treasury Board of Canada Secretariat
In the above context, increasing the capacity of the Internal Audit Sector within OCG has been
complicated by a shortage of experienced internal audit professionals and the requirement to
actively generate products while designing a new organization.
Going forward, it is also clear that the OCG must take greater advantage of the knowledge
leaders within the Chief Audit Executive community and have them act as centres of expertise
for particular audit methodologies for the benefit of internal audit across government.
The hiring and retaining of appropriately trained internal auditors and accounting professionals is
a challenge for the government, given the current economic and demographic climate. These
challenges reinforce the necessity of developing and implementing sustainable human resources
strategies for both the internal audit and financial management communities.
Commitment
Management performance is strengthened through the development of strategies and tools to
support service transformation
Results achieved
Strategies and tools to support Service Transformation
The Secretariat completed an environment scan, including interdepartmental consultations, that
was captured in a document titled Service Transformation Alignment Roadmap. This document
provides an overview of challenges and barriers to service transformation across government
while presenting strategies for future improvements that, if implemented, could foster leadership
and culture change; build capability; and strengthen oversight for future service transformation
initiatives.
A horizontal governance structure, engaging senior executives within the Secretariat and across
government was created to help monitor and guide the progress of the service transfer initiatives.
Governance committees within this structure will provide oversight, identify risks and emerging
issues, recommend risk mitigation strategies to facilitate the government’s service transformation
objectives, and monitor the status of initiatives on an ongoing basis.
Improved management through corporate administrative shared services (CASS)
Considerable progress was made in the development of a business case for CASS, with extensive
collaboration from departments and agencies involved.
34
2006–07 Departmental Performance Report
Implementation of key Secretariat information management- and information technologyenabling initiatives
A key focus was to provide departments and agencies with the policies, guidelines, frameworks,
and other tools needed to more effectively manage the federal government’s investment in
information management (IM) and information technology (IT), as well as to augment its service
delivery capacity.
Significant progress was made to ready key policy instruments for July 1, 2007, implementation.
In particular, the Policy on Information Management and the Policy on Management of
Information Technology establish the government-wide direction and accountability for the
sound stewardship and responsible management of information and technology assets.
In addition, the Government of Canada Information Technology Services Profile was published.
This catalogue provides a whole-of-government approach for consistently describing information
technology services and lays the foundation for planning, budgeting, measuring, and reporting of
IM and IT investments more consistently across departmental program activity architectures.
Finally, the Policy on Management of Information Technology is ready for implementation. This
policy sets the conditions for expanded use of shared services within government.
Other achievements include the following:
New Common Look and Feel standards for Internet sites were released to promote wellcoordinated, well-managed, responsive communications across the Government of Canada.
The secure channel mandatory services amendment was made to the Common Services Policy
to promote the use of the shared technology infrastructure and ensure single access to
government services.
Work will continue in 2007–08 to develop the policy directives, standards, guidelines, and tools
to use information and technology as strategic tools in a more consistent manner across
government and to enhance service and improve the delivery of services to the public.
Lessons learned
Service transformation initiatives are large and complex, and a great deal of effort and goodwill
have been invested to launch and sustain them by their sponsoring organizations. They need a
significant number of policy changes to make their business and solution models work as
planned, alongside large, complex procurements for services and/or products. They also face
unique financial risks related to the realization of savings targets in the context of escalating
35
Treasury Board of Canada Secretariat
IM/IT costs and the significant effort required to link systems, streamline processes, and make
organizational and cultural changes to implement their solutions.
The establishment of enterprise governance committees noted above has allowed the Secretariat
to work jointly with other policy authorities and service transformation initiatives to promote a
shared understanding of the government’s service transformation environment and associated
challenges and opportunities.
Finally, efforts to take stock and reflect on the future of service transformation in the
Government of Canada has provided the Secretariat with the basis for assisting senior leadership
in considering three key questions from the perspective of the government as a whole:
whether the service transformation initiatives that are planned or underway are the right things
to be doing in the right sequence;
whether the direction, scope, and pace of these initiatives are appropriate at this time; and
what approaches in moving forward could ensure coherent and consistent enterprise
governance of service transformation initiatives so that they achieve their full potential.
Program Activity: Expenditure Management and Financial
Oversight
The Treasury Board is often referred to as “the budget office” because of the important role it
plays, along with the minister of Finance and the prime minister, in managing and overseeing
government expenditures. Supported by the Secretariat, the Treasury Board’s role is to ensure
efficiency and effectiveness in federal expenditure management. The Expenditure Management
and Financial Oversight program activity captures the Secretariat’s activities in support of this
budget office role, specifically through:
providing advice to ministers with respect to resource allocation and reallocation, and the
provision of expenditure authorities;
undertaking government-wide expenditure and performance analysis, and oversight of
estimates and government supply; and
ensuring that accurate and timely financial and performance information from departments
and agencies is available and reported, to support Public Accounts and budget office
functions.
This program activity also includes the management and administration of central funds.
Managing access to the central reserves under Treasury Board control is the core business of this
program activity. These centrally managed funds were administered in accordance with the
36
2006–07 Departmental Performance Report
applicable legislation and/or Treasury Board policies and standards, and they include funds
related to:
Government Contingencies (Secretariat Vote 5);
Government-wide Initiatives (Secretariat Vote 10);
Public Service Compensation (Secretariat Vote 20); and
Public Service Insurance (Secretariat Vote 20).8
In addition to the priorities outlined below, other ongoing performance highlights with respect to
this Program Activity include:
the preparation and maintenance of the Public Accounts, the government’s financial
statements, and the ongoing development and maintenance of the government-wide Chart of
Accounts;
coordination of the Budget 2006 commitment to identify savings of $1 billion in 2006–07 and
2007–08 from direct program spending;
successful management and preparation of the government’s Main Estimates and
Supplementary Estimates, including coordinating the tabling of 88 departmental performance
reports for fiscal year 2005–06, and 54 reports on plans and priorities for both the 2006–07
and 2007–08 fiscal years; and
successful coordination, implementation, and reporting of Governor General’s special
warrants to ensure essential government operations for the balance of 2005–06 and the first
45 days of 2006–07, in response to the November 2005 dissolution of Parliament.
The following table summarizes the priorities and expected results in support of the Expenditure
Management and Financial Oversight program activity for the 2006–07 reporting period:
8.
Note that no priorities were identified for management of these funds in 2006–07. For further details on these
funds, please see Table 3 in Section III of this report.
37
Treasury Board of Canada Secretariat
Program Activity: Expenditure Management and Financial Oversight
Supporting Priority: Strengthening Results-oriented Expenditure Management
RPP Commitments
Expected Results9
Summary of Achievements
Leadership is provided in
reviewing the government’s
expenditure management
system and strengthening the
role of the Treasury Board.
Expenditure Management review
is completed and the Treasury
Board’s contribution to Cabinet
priority setting and the annual
budget process are
strengthened.
Continued progress in the
development of a proposal to
review the government’s
Expenditure Management
System.
The quality of financial,
management and program
performance information across
government is improved through
the implementation of the MRRS
Policy.
An implementation process in
support of the MRRS Policy was
launched to strengthen resultsbased management and
performance information in
departments.
Results-based management
and information on programs
and spending is improved.
Options for implementation of
accrual accounting and
appropriations is being
developed.
An evaluation framework for
implementation of the MRRS
Policy was developed.
Progress was made in identifying
information systems
requirements to support the
budget office systems renewal.
The Secretariat’s capacity to
assess and advise on program
spending, management, and
results is strengthened.
A prototype for monthly
expenditure reports is under
development.
The tools, information, networks,
and frameworks required to
support horizontal program
management are improved.
Programs related to climate
change and Aboriginal issues
were reviewed.
The renewed Evaluation Policy
was developed and is expected
to be implemented in 2007–08.
The Horizontal Management
Accountability and Reporting
Framework for Clean Air was
developed for implementation.
The Performance Management
Desktop Web tool was
developed.
9.
38
The expected results outlined in this performance report were identified as “subcommitments” in the 2006–07
RPP.
2006–07 Departmental Performance Report
Commitment
Leadership is provided in reviewing the government’s expenditure management system and
strengthening the role of the Treasury Board.
Results achieved
Review of the Expenditure Management System
The Expenditure Management System (EMS) is the framework for supporting responsible and
effective spending by the government through the identification and implementation of the
government’s spending plans and priorities within the monetary limits established by the budget.
The EMS governs how money is spent, how much, on what, and for what purpose.
A key focus of the government’s renewal of the EMS is to improve the quality, timeliness,
coverage, and use of performance information to support managing, decision making, and
reporting on results. Specifically, the renewed approach aims to better support Cabinet ministers
in making integrated spending decisions that take into account the performance, relevance, and
value for money of government spending.
As such, and in accordance with Budget 2006, the Secretariat, in collaboration with the Privy
Council Office and the Department of Finance Canada, undertook a fundamental reassessment of
the government’s expenditure planning, budgeting, and decision-making processes.
From this assessment, an integrated package of measures was developed to renew the EMS. It is
expected that a renewed EMS will strengthen the management of overall spending by
establishing clear responsibilities for departments to better define the expected outcomes of
government programs and ensure that they are managed efficiently and effectively and that they
align with other programs.
As the different elements of the renewed EMS are implemented, the government will have more
complete information with which to review spending to ensure efficiency, effectiveness, and
ongoing value for money and to subsequently improve the quality of departmental and
government-wide financial and non-financial reporting to Parliament.
Building upon its response to the House of Commons Standing Committee on Government
Operations and Estimates, the Secretariat is currently developing a complete accrual-based
budgeting and appropriations system. As indicated by the government’s response to the 12th
Report of the Standing Committee on Public Accounts, the Secretariat will present
implementation options and considerations for discussion and debate by Parliament in 2007–08.
39
Treasury Board of Canada Secretariat
Lessons learned
To further improve expenditure management, the government must take a whole-of-government
perspective on both financial and non-financial information, including the value for money and
results achieved by government programs and services.
Effective financial management requires clear accountabilities and professional leadership within
the Secretariat and in departments and agencies, as well as good governance, sound policies and
processes, and timely and accurate information. The key elements of the new approach will
require three to five years to reach full maturity and will require dedicated effort both within the
Secretariat and across government.
Commitment
Results-based management and information on programs and spending is improved.
Results achieved
Implementation of the MRRS Policy
As a result of the MRRS implementation, in November 2006, the President of the Treasury
Board tabled for the first time 88 Program Activity Architecture-based departmental
performance reports (DPRs) on behalf of the government, thus completing the first full Estimates
cycle based on MRRS. These 2005–06 DPRs more closely reflected what organizations do and
how they manage their resources. They also provided more in-depth and systematic information
on departmental expenditures and performance that is consistent with each department’s MRRS.
It is clear that the new structure provided parliamentarians and Canadians with enhanced tools to
support their scrutiny of government expenditures.
Further to the initial implementation of the MRRS, it became evident that a government-wide
process for making amendments to departmental program activity architectures (PAAs) would be
necessary to increase the standardization and accuracy of PAAs. After two years of the
amendment process, the 2007–08 Estimates cycle provides a much more stable PAA structure
and a more consistent framework for examining spending across government.
Encouragingly, many departments have made substantial progress in developing and using the
MRRS as their management and reporting tool, with an increased focus on identifying key
departmental outcomes. A well-functioning PAA is a critically important departmental
management tool and, as a result, has been incorporated as a clear expectation in the
Management Accountability Framework.
40
2006–07 Departmental Performance Report
The Secretariat has successfully managed the first step of the MRRS implementation, wherein
departments were to develop fully articulated PAAs by identifying, situating, and describing all
of their programs down to a common level of detail across the government, as well as to refine
their strategic outcomes and Program Activity elements. As a result of this process,
96 departments and agencies came forward with changes to their departmental strategic
outcomes and/or PAAs.
Furthermore, the second step of this process, during which departments and agencies are to
define their Performance Measurement Framework and Governance Structure for their entire
PAA, is still ongoing. The Secretariat is committed to assisting individual departments with the
development of their performance measurement frameworks.
Full implementation of the MRRS Policy is an essential element of the renewed Expenditure
Management System, and the government intends to complete implementation of the Policy over
the course of the next two planning cycles.
Once mature, fully implemented, and supported by the information systems needed to meet
budget office information requirements, the MRRS will provide a coherent inventory of all
government programs aligned to strategic outcomes and the related financial and non-financial
program performance information necessary to support allocation and reallocation decisions by
departments and by Cabinet and to support better reporting to Parliament.
Strengthening the evaluation function
The evaluation function’s objective is to provide timely, reliable, neutral results and value-formoney information to inform decision making on and accountability for policy, expenditure
management, and program improvements. It complements and builds on the performance
frameworks and performance information in MRRS by assessing the continued relevance and
performance of programs and, as part of that process, looks behind the performance information
to determine what it means and how performance and expenditure management can be improved
to increase results for Canadians.
Extensive work has been undertaken by the Secretariat to renew the evaluation function across
the government. A proposed new evaluation policy, directive, and standards, along with
supporting guidelines, are currently being developed. As a first step, the Secretariat has
developed a rapid value-for-money assessment tool that is currently being piloted by four
departments to test its viability. Once lessons learned from the pilots are incorporated, the tool
will be made available to the general evaluation community.
41
Treasury Board of Canada Secretariat
The renewed evaluation function will, once fully implemented, provide departments with
comprehensive value-for-money assessments of their programs over a five-year cycle. Its
increased focus on quality and rigour will also improve the credibility and objectivity of
evaluations. It will ensure that departments have a suite of evaluation tools to align the intensity
and scope of evaluations with the risk, scale, and impact of the spending program.
Tools and frameworks required to support horizontal program management
The Secretariat, in keeping with its commitment to review horizontal and cross-cutting programs,
made progress on several fronts related to horizontal program management, including:
the development of the Horizontal Management Accountability and Reporting Framework
(HMARF) for Clean Air;
the completion of the Performance Management Desktop (PMD) Web tool, which is a
corporate resource for TBS; and
continued development of guidance for central agencies and departments on horizontal
expenditure management.
Lessons learned
Departmental MRRS are slowly improving, however continued refinements are needed, as some
departments still remain challenged by the requirements of MRRS implementation. Clearly,
moving to a more structured performance measurement framework for departmental
programming is a major cultural change and thus will take some years to complete successfully.
The Secretariat will continue to work closely with departments over the next fiscal year to assist
with the continuing implementation of the MRRS.
In addition, horizontal reviews are an important tool to support Cabinet in assessing programs
and their contributions to the achievement of government-wide priorities. These reviews can
serve to assess performance in the growing number of government-wide policy areas and
whether there are opportunities for improved alignment and coordination across government. It
is expected that the ongoing horizontal review process will identify areas where effectiveness
and efficiencies can be improved, including through the elimination of overlap and duplication.
Finally, the renewal of the Evaluation Policy was a challenging task, particularly given the range
of issues that the Policy needed to address. Various lessons learned can be drawn from this
experience. First, engaging departments, as well as other key stakeholders, throughout the policy
development process was critical in order to ensure buy-in and to anticipate any policy
implementation challenges and risks. Second, a strong leadership and oversight role of the
Secretariat in evaluation (particularly capacity building and training) is key to the successful
42
2006–07 Departmental Performance Report
implementation of the Policy. Finally, the evaluation function needs backbone and support in
order to be effective.
Program Activity: Corporate Strategy and Services
The Corporate Strategy and Services program activity is comprised of internal management
functions that aim to ensure that the Secretariat is well managed and accountable, and that resources
are allocated to achieve Secretariat results. This includes key corporate functions such as:
ensuring effective and efficient corporate services;
ensuring effective corporate governance and accountability;
providing integrated support to the Treasury Board; and
advising on communication of policies, programs, and services and providing effective
internal and external communications.
The following table summarizes the Secretariat’s priorities in support of the Corporate Strategy
and Services program activity, and its expected results, for the 2006–07 reporting period:
Program Activity: Corporate Strategy and Services
Supporting Priority: Strengthening Results-oriented Expenditure Management
RPP Commitments
Expected Results10
Summary of Achievements
Secretariat support to the
Treasury Board is strengthened
through the adoption of a
renewed approach to Treasury
Board operations.
A shared understanding of and
commitment to a renewed
approach to supporting the
Treasury Board is developed.
Plans to develop a Secretariat
charter were expanded into a
more comprehensive change
management exercise to
reposition the Secretariat to
better carry out its management
board and budget office roles in
support of the Treasury Board.
Numerous learning and
knowledge management events
were held to support core
Secretariat functions.
A new intranet site is developed
and implemented.
A new Secretariat intranet site
was developed and launched.
10. The expected results outlined in this performance report were identified as “subcommitments” in the 2006–07
RPP.
43
Treasury Board of Canada Secretariat
RPP Commitments
Internal management practices
are improved in response to the
Secretariat's MAF assessment
and the survey on workplace
well-being.
Expected Results10
Summary of Achievements
New approaches to strengthen
Treasury Board operations are
put into practice in cooperation
with departments.
An assessment of the
Secretariat’s change readiness
was carried out and a
transformation framework was
developed that identifies critical
success factors for enabling
change and strengthening
support to the Treasury Board.
Human resources management
is improved with progress on an
open and transparent process for
staffing, strengthened linkages to
the Secretariat’s business
planning, and development of a
multi-year human resources
framework.
Ninety-six per cent of the
executives identified at the
Secretariat have registered,
taken the required authority
delegation training, and/or
validated their knowledge.
Internal stewardship is improved,
with emphasis on improving the
quality and timeliness of
Treasury Board submissions and
financial reporting.
The new PAA developed and
approved. Business planning
was completed based on the
revised PAA.
An ES program was
implemented to recruit, develop,
and retain highly skilled, wellrounded ES employees.
An end-to-end review of the
contracting process was
completed.
A tool kit, including a managers’
guide to contracting, was
completed.
A risk-based internal audit plan
for the Secretariat was
developed.
The Secretariat’s Sustainable
Development Strategy was
tabled in Parliament and its
implementation is underway.
44
2006–07 Departmental Performance Report
RPP Commitments
Expected Results10
Summary of Achievements
Governance and strategic
direction is strengthened,
including renewal of the
Secretariat’s PAA and MRRS;
continued integration of strategic,
human resources, and business
planning; and development and
implementation of a corporate
risk profile.
Significant progress was made to
strengthen the Secretariat’s
integrated planning and reporting
function, relying extensively on
the new Secretariat PAA as the
core framework.
Initial steps were taken to
integrate human resources
planning into the Secretariat’s
business planning.
Significant progress was also
made in building a first iteration
of a corporate risk profile for the
Secretariat, which is nearing
completion.
Commitment
Secretariat support to the Treasury Board is strengthened through the adoption of a renewed
approach to Treasury Board operations.
Results achieved
A renewed approach to supporting the Treasury Board
Plans to develop a Secretariat charter were expanded into a more fundamental review of how to
reposition the Secretariat to better carry out its management board and budget office roles in the
context of a change management exercise. This exercise is currently underway and aims to align
key processes to reflect a more strategic and risk-based approach to the Secretariat’s work, build
relationships and processes with governmental stakeholders, and enhance the Secretariat’s
internal capability to better support and enable change across government.
Numerous learning and knowledge management events were held to support a shared and
common understanding of Secretariat roles and responsibilities as they relate to management
board and budget office functions:
over 300 participants attended the Secretariat orientation and awareness sessions; and
over 60 information and training events were held related to management board and budget
office functions, including training related to the MAF, MRRS, policy suite renewal, and the
Management Reserve.
Lessons learned
45
Treasury Board of Canada Secretariat
Given the depth and breadth of change facing the Secretariat, a fundamental review of how it
carries out its management board and budget office roles was required. Early recognition of the
requirement to expand initial efforts to strengthen support to the Treasury Board into a broader
change management exercise was an important lesson learned.
The scope and complexity of the change management agenda has highlighted the importance of
building consensus across the Secretariat and ensuring the alignment of the change agenda with
other Secretariat priorities and activities, as well as broader government initiatives such as public
service renewal.
Commitment
Internal-to-Secretariat management practices and oversight are improved in response to the
Secretariat’s MAF assessment and survey on workplace well-being.
Results achieved
Governance and strategic direction
Significant progress was made in efforts to strengthen the Secretariat’s integrated financial,
planning, and reporting functions, including further integration of risk management and human
resources within the annual cycle, as well as alignment of the Secretariat’s governance structure
with its new PAA.
Internal Stewardship
The Secretariat has made significant progress in its internal management practices, particularly
with respect to integrated financial and operational planning. Key results include:
the completion of a full corporate business planning cycle based on the new PAA;
simplified and automated business planning tools introduced to facilitate corporate planning
across the Secretariat;
the completion of three internal financial reviews to assure alignment of corporate resources
with priorities;
an end-to-end review of the contracting process, the development of a contracting tool kit, and
the review of contracting delegations contracting authorities within the Secretariat;
an internal risk-based audit plan that is now in place;
the establishment of more robust procedures to ensure increased timeliness and quality of
Secretariat-sponsored Treasury Board submissions; and
46
2006–07 Departmental Performance Report
the tabling in Parliament on December 13, 2006, of the Secretariat’s Sustainable Development
Strategy , which is expected to provide improved management of sustainable development
within the Government of Canada, while improving environmental stewardship of the
Secretariat’s own internal operations.
Progress on an open and transparent process for staffing, strengthened linkages to the
Secretariat’s business planning, and development of a multi-year human resources framework
The Secretariat made substantial progress on implementing an open and transparent process for
staffing, as well as on strengthening the links between human resources requirements and
corporate business planning. Achievements in this area include the following:
Ninety-six per cent of executives identified at the Secretariat have registered, taken the
required authority delegation training, and/or validated their knowledge.
An analyst development program was successfully implemented to recruit, develop, and retain
highly skilled, well-rounded employees who understand the Secretariat’s mandate and are
able to contribute to all sectors across the Secretariat.
Lessons learned
In order to support decision making and accountability, the Secretariat will need to ensure that a
robust internal evaluation function is established and maintained within the organization. This
work will require development of a sound performance measurement framework to better assess
expected results in each of its program activities.
In the context of its dynamic change management agenda, the Secretariat will also need to build
upon the progress already made in developing a corporate risk profile and ensure that integrated
risk management practices are central to the ongoing management of the organization.
Progress on the Secretariat’s Management Accountability Framework Assessment
The 2005–06 MAF assessment of Secretariat management indicated that the Secretariat had
made significant progress in a number of areas, including:
leadership in horizontal initiatives and active engagement of departments and agencies;
effective stewardship in complying with financial and administrative policies; and
more effective integration of human resources and business planning.
In its 2006–07 RPP, the Secretariat committed to improve on its 2005 MAF assessment and has
made significant progress in this regard. The Secretariat will continue to take action in six key
areas:
47
Treasury Board of Canada Secretariat
1. Governance structure: The Secretariat is developing performance measures to better assess
its strategic outcomes and improve results-based management practices.
2. Treasury Board submissions and compliance with Treasury Board conditions: The
Secretariat is improving the timeliness of its own Treasury Board submissions through
clarification of its governance structure.
3. Evaluation function: The Secretariat has refocussed internal resources to strengthen its audit
and evaluation capacity.
4. Project management: The Secretariat is enhancing its project management capacity on key
projects by ensuring the presence of explicit project management frameworks.
5. Information and information technology (IT) management: The Secretariat is
implementing a departmental IT risk management plan.
6. Human resources management: The Secretariat is making important improvements to its
human resources management by developing a multi-year framework and integrating human
resources plans into its internal business planning process.
The Secretariat has addressed and will continue to address issues in response to its MAF
assessment through its priorities related to improving its internal management, as described each
year in its RPP.
48
2006–07 Departmental Performance Report
Section III: Supplementary Information
Organizational Information
Treasury Board of Canada Secretariat Organization
President of the Treasury Board
The Honourable Vic Toews
Parliamentary Secretary
Pierre Poilievre
Secretary of the
Treasury Board
Wayne G. Wouters
Senior Associate Secretary
Robert Fonberg
Associate Secretary
Linda Lizotte-MacPherson
Comptroller General
of Canada
Charles-Antoine St-Jean
Economic Sector
Helen McDonald
Social and Cultural Sector
Jeanne Flemming
Internal Audit
Jim Van Adel
International Affairs,
Security and Justice
Daniel Jean
Government Operations
Mary Chaput
Associate Assistant Secretary
Bob Carberry
Financial Management
and Analysis
John Morgan
Transformation Alignment Office
Barbara Kieley
Expenditure Management
David Moloney
Corporate Administrative
Shared Services Initiative
Glynnis French
Deputy Assistant Secretary
Wilma Vreeswijk
Labour Relations and
Compensation Operations
Hélène Laurendeau
Regulatory Affairs
George Redling
Pensions and Benefits
Phil Charko
Legal Services
Mylène Bouzigon
Corporate Services
Capacity Building and
Community Development
Ann Marie Sahagian
Chief Information Officer
Ken Cochrane
Deputy Chief Information Officer
Jim Alexander
Strategic Communications and
Ministerial Affairs
Phil Hurcomb
Coleen Volk
Corporate Priorities and
Planning
Alister Smith
49
Treasury Board of Canada Secretariat
Table 1: Comparison of Planned to Actual Spending (including Full-Time
Equivalents)
2006–07
2004–05
Actual
($ thousands)
2005–06
Actual
Main
Estimates
Planned
Total
Spending Authorities
Actual
Program Activity
Management and Expenditure
Performance
Comptrollership
1
Centrally Managed Funds
Revitalization of the Toronto
Waterfront2
Total
131,202
129,512
134,649
142,470
138,797
22,553
23,259
41,894
41,711
43,898
32,580
1,433,386 1,423,799 2,426,820
2,427,986
-
-
-
-
1,575,073 1,578,260 2,598,226
2,604,346
2,281,742 1,537,987
115,937
35,049
2,584,047 1,744,413
Less: Non-respendable
Revenue
(10,513)
(11,909)
-
(10,000)
(26,935)
(26,935)
Plus: Cost of services
received without charge
12,395
12,672
-
11,500
12,550
12,550
1,576,955 1,579,023 2,598,226
2,605,846
Net Cost of the Secretariat
Full-time Equivalents
1.
2.
50
119,134
996
1,048
1,341
1,351
2,569,662 1,730,027
1,385
1,179
Total Authorities for Centrally Managed Funds include Secretariat Votes 5, 10, and 20, as well as other statutory
votes related to public service pension and benefits. Votes 5 and 10 are special TB Votes that consist of funds
used to supplement other appropriations. These transfers reduce the Secretariat’s Authorities, and the
departmental performance reports of recipient departments and agencies report an increase in Authorities, as
well as actual expenditures.
In accordance with the February 6, 2006, changes in ministers’ responsibilities, this authority was transferred
from Citizenship and Immigration Canada to the Treasury Board of Canada Secretariat through the 2006–07
Supplementary Estimates. Subsequently, in accordance with the January 4, 2007, changes in ministers’
responsibilities, this authority will be transferred from the Treasury Board of Canada Secretariat to Environment
Canada through the 2007–08 Supplementary Estimates.
2006–07 Departmental Performance Report
Table 2: Resources by Program Activity
($ thousands)
2006–07
Budgetary
Program Activity
Operating
Contributions
and other
Transfer
Payments
Total: Gross
Less:
Total: Net
Budgetary Respendable Budgetary
Expenditures
Revenues Expenditures
Management and
Expenditure Performance
Main Estimates
132,722
-
132,722
3,210
129,512
Planned Spending
137,859
-
137,859
3,210
134,649
Total Authorities
145,660
20
145,680
3,210
142,470
Actual Spending
141,511
20
141,531
2,734
138,797
Main Estimates
41,894
-
41,894
-
41,894
Planned Spending
41,711
-
41,711
-
41,711
Total Authorities
43,668
230
43,898
-
43,898
Actual Spending
32,350
230
32,580
-
32,580
Main Estimates
2,558,500
520
2,559,020
132,200
2,426,820
Planned Spending
2,559,666
520
2,560,186
132,200
2,427,986
Total Authorities
2,446,477
515
2,446,992
165,250
2,281,742
Actual Spending
1,702,899
338
1,703,237
165,250
1,537,987
Main Estimates
-
-
-
-
-
Planned Spending
-
-
-
-
-
1,194
114,743
115,937
-
115,937
598
34,450
35,049
-
35,049
Main Estimates
2,733,116
520
2,733,636
135,410
2,598,226
Planned Spending
2,739,236
520
2,739,756
135,410
2,604,346
Total Authorities
2,636,999
115,508
2,752,507
168,460
2,584,047
Actual Spending
1,877,359
35,038
1,912,397
167,984
1,744,413
Comptrollership
Centrally Managed Funds
Revitalization of the
Toronto Waterfront1
Total Authorities
Actual Spending
Total
1. In accordance with the February 6, 2006, changes in ministers’ responsibilities, this authority was transferred from
Citizenship and Immigration Canada to the Treasury Board of Canada Secretariat through the 2006–07
Supplementary Estimates. Subsequently, in accordance with the January 4, 2007, changes in ministers’
responsibilities, this authority will be transferred from the Treasury Board of Canada Secretariat to Environment
Canada through the 2007–08 Supplementary Estimates.
51
Treasury Board of Canada Secretariat
Table 3: Voted and Statutory Items
($ thousands)
2006–07
Vote or
Statutory
Item
1
2
(S)
(S)
(S)
5
10
15
20
(S)
(S)
(S)
52
Truncated Vote or Statutory
Wording
Main
Estimates
Program Expenditures
150,649
Contributions1
President of the Treasury Board—Salary
and motor car allowance
73
Contributions to employee benefit plans
20,684
Spending proceeds from the disposal of
surplus Crown assets
2
Government Contingencies
750,000
Government-wide Initiatives3
13,000
4
Collective Bargaining
5
Public Service Insurance
1,663,800
20
Public Service Pension Adjustment Act
Unallocated employer contributions made
under the Public Service Superannuation
Act and other retirement acts and the
Employment Insurance Act.
Payments for the pay equity settlement
pursuant to section 30 of the Crown
Liability and Proceedings Act
Total Treasury Board of Canada
Secretariat
2,598,226
Planned
Spending
Total
Authorities
Actual
155,434
-
177,738
114,993
156,963
34,700
73
20,853
73
14,689
73
14,689
750,000
10,220
1,667,746
20
17
594,031
3,503
1,666,846
15
1,525,831
15
-
10,557
10,557
-
1,584
1,584
2,604,346
2,584,047
1,744,413
1.
In accordance with the February 6, 2006, changes in ministers’ responsibilities, this authority was transferred from Citizenship and
Immigration Canada to the Treasury Board of Canada Secretariat through the 2006–07 Supplementary Estimates. Subsequently,
in accordance with the January 4, 2007, changes in ministers’ responsibilities, this authority will be transferred from the Treasury
Board of Canada Secretariat to Environment Canada through the 2007–08 Supplementary Estimates.
2.
Vote 5, Government Contingencies, supplements other appropriations to provide the government with the flexibility to meet
unforeseen expenditures until parliamentary approval can be obtained and to meet additional pay list costs, such as severance
pay and parental benefits, that are not provided for in departmental estimates. These transfers reduce the Treasury Board of
Canada Secretariat’s Authorities, and the departmental performance reports of recipient departments and agencies show an
increase in Authorities.
3.
Vote 10, Government-wide Initiatives, supplements other appropriations in support of the implementation of strategic
management initiatives in the public service of Canada. These transfers reduce the Treasury Board of Canada Secretariat’s
Authorities, and the departmental performance reports of recipient departments and agencies show an increase in Authorities.
4.
Vote 15 supplements other appropriations to provide funding for the increased personnel costs of collective agreements between
the Treasury Board and collective bargaining units representing public servants, as well as collective agreements signed by
separate employers. Authorities are initially increased in Secretariat Vote 15 through Supplementary Estimates and then
subsequently transferred to Operating Votes of recipient departments.
5.
Vote 20, Public Service Insurance, covers the payment of the employer’s share of health, income maintenance, and life insurance
premiums; payments to or in respect of provincial health insurance plans; provincial payroll taxes; pension, benefit, and insurance
plans for employees engaged locally outside Canada; and the return to certain employees of their share of the unemployment
insurance premium reduction.
2006–07 Departmental Performance Report
Table 4: Services Received Without Charge
($ thousands)
2006–07
Actual
Spending
Accommodation provided by Public Works and Government Services Canada
9,211
Salary and associated expenditures of legal services provided by the Department of
Justice Canada
3,338
Total 2006–07 Services received without charge
12,550
53
Treasury Board of Canada Secretariat
Table 5: Sources of Respendable and Non-respendable Revenue
Respendable Revenue
2006–07
Actual
2005–06
Main
Estimates
2,192
2,535
3,210
3,210
3,210
2,734
Revenue related to Public
Service Insurance2&3
174,235
157,726
132,200
132,200
165,250
165,250
Total Respendable Revenue
176,427
160,261
135,410
135,410
168,460
167,984
($ thousands)
Actual
2004–05
Planned
Total
Revenue Authorities
Actual
Management and
Expenditure Performance
Revenue related to the
administration of the Public
Service Superannuation Act
(PSSA)1
Comptrollership
Centrally Managed Funds
1.
2.
3.
54
Respendable revenue is used to cover salaries and operating costs from Public Service Superannuation in
respect of chargeable costs associated with administering the Public Service Superannuation Act.
Respendable revenue is used to cover health care insurance plan costs from revolving funds and from
departments and agencies that pay for employee benefit plans from a non-statutory appropriation. The recovery
is based on 8 per cent of the total monthly personnel costs. This account is also used to record the pensioner's
share of Pensioners’ Dental Services Plan (PDSP) contributions.
Planned revenue is forecast based on historical payroll costs. In accordance with government revenue
respending policy, Total Authorities may be increased by up to 125 per cent of planned revenue to compensate
for higher than forecast payroll costs. Any revenue above the 125 per cent is frozen and is deposited to the
Consolidated Revenue Fund.
2006–07 Departmental Performance Report
Table 5: Sources of Respendable and Non-respendable Revenue (cont’d)
Non-respendable Revenue
2006–07
Actual
Actual
2004–05
2005–06
-
-
-
-
14,229
14,229
10,512
11,168
-
10,000
11,325
11,325
External revenue from Access to
Information requests
1
1
-
-
3
3
Revenue related to the
administration of the Public Service
Superannuation Act (PSSA)5
-
549
-
-
576
576
Refunds of previous years
expenditures
-
157
-
-
772
772
Disciplinary penalties
-
33
-
-
18
18
Proceeds from the disposal of
surplus Crown assets
-
-
-
-
10
10
Other
-
-
-
-
3
3
10,513
11,909
-
10,000
26,935
26,935
($ thousands)
Recovery of health benefits costs in
excess of respendable amount3
Revenue from parking fees4
Total Non-respendable Revenue
Main
Planned
Total
Estimates Revenue Authorities Actual
4.
This represents revenue from monthly remittances of parking fees from Health Canada and the Payroll System
General Ledger. Parking fees are collected from public servants in government-owned or -leased facilities. As the
Treasury Board of Canada Secretariat is responsible for the parking policy, it became the repository for the fees.
5.
This represents the non-respendable revenue portion received from Public Service Superannuation in respect of
chargeable costs associated with administering the Public Service Superannuation Act, and covers the costs of
employee benefit plans, health, and accommodation.
55
Treasury Board of Canada Secretariat
Table 6: Resource Requirements by Branch or Sector
2006–07
Organization ($ thousands)
Management
and
Expenditure
Performance Comptrollership
Office of the Comptroller General
Planned Spending
Actual Spending
Expenditure Management Sector
Planned Spending
Actual Spending
Labour Relations and
Compensation Operations Branch
Planned Spending
Actual Spending
Pensions and Benefits Sector
Planned Spending
Actual Spending
Chief Information Officer Branch
Planned Spending
Actual Spending
Centrally
Managed
Funds
28,065
21,016
15,4681
22,636
Revitalization
of the
Toronto
Waterfront
Total
28,065
21,016
750,000
-2
10,386
10,862
765,468
22,636
10,386
10,862
7,001
7,293
1,667,766
1,525,831
1,674,767
1,533,125
23,412
24,581
23,412
24,581
Social and Cultural Sector
Planned Spending
Actual Spending
4,887
4,216
4,887
4,216
Economic Sector
Planned Spending
Actual Spending
5,328
4,442
5,328
4,442
9,342
10,316
9,342
10,316
Planned Spending
Actual Spending
5,248
4,412
5,248
4,412
Other Sectors3
Planned Spending
Actual Spending
4,2374
10,484
4,237
11,333
Government Operations Sector
Planned Spending
Actual Spending
International, Security and
Justice Sector
56
849
2006–07 Departmental Performance Report
Table 6: Resource Requirements by Branch or Sector (cont’d)
2006–07
Organization ($ thousands)
Branches under Corporate
Strategy and Services5
Planned Spending
Actual Spending
Total
Planned Spending
Actual Spending
Management
and
Expenditure
Performance Comptrollership
Centrally
Managed
Funds
Revitalization
of the
Toronto
Waterfront
Total
49,340
39,556
13,646
10,715
10,220
12,156
35,049
73,206
97,475
134,649
138,797
41,711
32,580
2,427,986
1,537,987
35,049
2,604,346
1,744,413
1.
Planned Spending did not include funding of $7.3 million received in Supplementary Estimates for the Expenditure Management
Information System.
2.
Vote 5 shows no actual expenditures because funds are transferred to other departments, reducing the Secretariat’s Authorities. Funds
totalling $156 million were transferred to other departments from Vote 5 in 2006–07 to cover pay list costs such as severance pay and
parental benefits that are not provided for in departmental estimates.
3.
Includes Regulatory Affairs, Corporate Administrative Shared Services, Transformation Alignment Office, Blue Ribbon Panel (Federal
Accountability Act), and Climate Change Review.
4.
Planned Spending did not include funding of $8.5 million received in Supplementary Estimates for the Corporate Administrative Shared
Services Initiative.
5.
Includes the President’s Office, Secretary’s Office, Associate Secretary’s Office, Legal Services, Strategic Policy and Communications,
Corporate Services, and other central costs.
57
Treasury Board of Canada Secretariat
Table 7-A: User Fees—User Fees Act
(Access to Information and Privacy Office, Treasury Board of Canada Secretariat)
2006–07
A. User Fee
Fees
charges for
the
processing
of access
requests
filed under
the Access
to
Information
Act
Fee
Type
Date
Forecast
Actual
Fee-setting Last
Full Cost
Revenue Revenue
Authority Modi($000)
($000)
($000)
fied
Other
Access to
products Information
and
Act (ATIA)
services
1992
1.8
2.4
384.1
Subtotal
(R)
Subtotal
(R)
Subtotal
(R)
Subtotal
(O)
Subtotal
(O)
Subtotal
(O)
Total
Total
Total
Performance
Standard
Response
provided within
30 days following
receipt of
request; the
response time
may be extended
pursuant to
section of the
ATIA. Notice of
extension to be
sent within
30 days after
receipt of
request. The
ATIA provides
fuller details; see
http://laws.justice.
gc.ca/en/showtd
m/cs/A-.
Planning Years
Performance
Results
Forecast
Revenue
($000)
Estimated
Full Cost
($000)
2.0
400.0
2.2
410.0
2.3
420.0
Subtotal
2007–08
2007–08
Subtotal
2008–09
2008–09
Subtotal
2009–10
2009–10
Total
Total
Fiscal
Year
Statutory
2007–08
deadlines met 2008–09
98% of the
2009–10
time
B. Date Last Modified: N/A
C. Other Information
It is the Department’s practice to waive fees where the total owing per request amounts to less than $25.00, when the request has not been answered
within the legislated time frames and additional costs would normally have been incurred, or there is a public interest in disclosure. There was a
significant increase in the number of times fees were waived in 2006–07, due to the informal processing of monthly requests for the reports generated
by the Coordination of Access to Information Requests System (CAIRS). It was also due to a new electronic disclosure service that we are now able to
offer. In order to reduce costs and increase efficiency, documents released are occasionally provided on CD-ROM, which means that no reproduction
fees are charged to the applicant.
58
2006–07 Departmental Performance Report
Table 7-B: User Fees—Policy on Service Standards for External Fees
(Access to Information and Privacy Office, Treasury Board of Canada Secretariat)
Supplementary information on user fees can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.
Table 8: Details on Project Spending
Supplementary information on project spending can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.
Table 9: Details on Transfer Payment Programs (TPPs)
During the 2006–07 reporting period, the Secretariat was responsible for one TPP: the Toronto
Waterfront Revitalization Initiative.
Supplementary Information on TPPs can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.
59
Treasury Board of Canada Secretariat
Table 10: Financial Statements of Departments and Agencies (including
Agents of Parliament)
Statement of Management Responsibility for Financial Statements
Responsibility for the integrity and objectivity of the accompanying financial statements for the
year ended March 31, 2007, and all information contained in these statements rests with the
management of the Treasury Board of Canada Secretariat. These financial statements have been
prepared by management in accordance with Treasury Board accounting policies, which are
consistent with Canadian generally accepted accounting principles for the public sector.
Management is responsible for the integrity and objectivity of the information in these financial
statements. Some of the information in the financial statements is based on management’s best
estimates and judgment, and gives due consideration to materiality. To fulfil its accounting and
reporting responsibilities, management maintains a set of accounts that provides a centralized
record of the Secretariat’s financial transactions. Financial information submitted in the
preparation of the Public Accounts of Canada and included in the Secretariat’s Departmental
Performance Report is consistent with these financial statements.
Management maintains a system of financial management and internal control designed to
provide reasonable assurance that financial information is reliable, that assets are safeguarded,
and that transactions are in accordance with the Financial Administration Act, are executed in
accordance with prescribed regulations, within parliamentary authorities, and are properly
recorded to maintain accountability of government funds. Management also seeks to ensure the
objectivity and integrity of data in its financial statements through careful selection, training, and
development of qualified staff, through organizational arrangements that provide appropriate
divisions of responsibility, and through communication programs aimed at ensuring that
regulations, policies, standards, and managerial authorities are understood throughout the
Secretariat.
60
2006–07 Departmental Performance Report
The system of internal control is augmented by Internal Audit, which conducts periodic audits
and reviews of different areas of the department’s operations. In addition, the Chief Audit
Executive has free access to the Audit Committee, which oversees management’s responsibilities
for maintaining adequate control systems and the quality of financial reporting, and which
recommends the financial statements to the Secretary of the Treasury Board.
The financial statements of the Secretariat have not been audited.
Wayne G. Wouters
Secretary of the Treasury Board
Ottawa, Canada
August 28, 2007
Coleen Volk
Senior Financial Officer
Ottawa, Canada
August 28, 2007
61
Treasury Board of Canada Secretariat
Treasury Board of Canada Secretariat
Statement of Operations (Unaudited)
For the year ended March 31
($ thousands)
2007
2006
1,523,483
1,423,797
150,428
147,180
Comptrollership
35,974
25,117
Revitalization of Toronto Waterfront
35,048
-
1,744,933
1,596,094
11,325
11,168
3,336
3,695
7
79
14,668
14,942
1,730,265
1,581,152
EXPENSES (Note 5)
Centrally Managed Funds (Note 4)
Management and Expenditure Performance
TOTAL EXPENSES
REVENUES (Note 6)
Centrally Managed Funds
Management and Expenditure Performance
Comptrollership
TOTAL REVENUES
NET COST OF OPERATIONS
The accompanying notes form an integral part of these financial statements.
62
2006–07 Departmental Performance Report
Treasury Board of Canada Secretariat
Statement of Financial Position (Unaudited)
As at March 31
($ thousands)
2007
2006
184,124
194,736
4,020
649
188,144
195,385
598,190
385,233
Vacation pay and compensatory leave
5,204
4,317
Employee severance benefits (Note 10)
20,531
17,245
623,925
406,795
(435,781)
(211,410)
188,144
195,385
ASSETS
Financial assets
Accounts receivable (Note 7)
Non-financial assets
Tangible capital assets (Note 8)
TOTAL ASSETS
LIABILITIES
Accounts payable and accrued liabilities (Note 9)
EQUITY OF CANADA
TOTAL
Contingent liabilities (Note 11)
The accompanying notes form an integral part of these financial statements.
63
Treasury Board of Canada Secretariat
Treasury Board of Canada Secretariat
Statement of Equity of Canada (Unaudited)
For the year ended March 31
($ thousands )
Equity of Canada, beginning of year
Net cost of operations
Current year appropriations used (Note 3)
Revenue not available for spending
Change in net position in the Consolidated Revenue Fund (Note 3)
Services provided without charge (Note 12)
Equity of Canada, end of year
2007
2006
(211,410)
(545,599)
(1,730,265)
(1,581,152)
1,744,413
1,578,259
(26,163)
(12,400)
(224,906)
336,810
12,550
12,672
(435,781)
(211,410)
The accompanying notes form an integral part of these financial statements.
64
2006–07 Departmental Performance Report
Treasury Board of Canada Secretariat
Statement of Cash Flow (Unaudited)
For the year ended March 31
($ thousands)
2007
2006
1,730,265
1,581,152
(344)
(668)
10
7
(12,550)
(12,672)
(10,612)
111,459
(212,957)
225,473
(887)
36
Employee severance benefits
(3,286)
(2,715)
Decrease in deferred revenues
-
551
1,489,639
1,902,623
Acquisition of tangible capital assets
3,893
53
Transfer-in of tangible capital assets
26
-
(214)
(7)
3,705
46
(1,493,344)
(1,902,669)
Operating activities
Net cost of operations
Non-cash items:
Amortization of tangible capital assets (Note 8)
Gain on disposal of tangible capital asset
Services provided without charge (Note 12)
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable
Decrease (increase) in accounts payable:
Accounts payable and accrued liabilities
Vacation pay and compensatory leave
Cash used by operating activities
Capital investment activities
Proceeds from disposition of tangible capital assets
Cash used by capital investment activities
Financing activities
Net cash provided by the Government of Canada
The accompanying notes form an integral part of these financial statements.
65
Treasury Board of Canada Secretariat
1. Authority and Objectives
Under the broad authority of sections 5 to 13 of the Financial Administration Act, the Treasury
Board of Canada Secretariat supports the Treasury Board as a committee of ministers in its role
as the general manager and employer of the public service. It is headed by a secretary, who
reports to the president of the Treasury Board.
The mission of the Secretariat is to ensure that the rigorous stewardship of public resources
achieves results for Canadians.
The core business of the Secretariat is currently organized into the following key areas of
program activity:
a) Centrally Managed Funds
This program activity provides sound management and administration of central funds
related to government contingencies; government-wide initiatives; and public service
pensions, benefits, and insurance.
b) Management and Expenditure Performance
This program activity seeks to promote sound public management by defining clear and
achievable management expectations for the use of resources, supporting collaborative
labour relations, monitoring expenditure performance, aligning resources with government
priorities, and reporting results to Parliament.
c) Comptrollership
This program activity aims to put in place effective audits, financial and management
controls, and oversight and reporting mechanisms, and to provide assurance that value for
money is being achieved through investments made with public funds.
Another activity was under the responsibility of the Secretariat for the 2006–07 fiscal year
only:
d) Revitalization of the Toronto Waterfront
The Toronto Waterfront Revitalization Initiative (TWRI) is both an infrastructure and urban
renewal investment. The purpose of the TWRI is to revitalize the Toronto waterfront through
investments in both traditional city-building infrastructure, such as local transportation and
sewers, and more contemporary urban development, including parks, green spaces, tourismrelated facilities, and the redevelopment of underutilized post-industrial areas.
2. Significant Accounting Policies
The financial statements have been prepared in accordance with Treasury Board accounting
policies, which are consistent with Canadian generally accepted accounting principles for the
public sector.
66
2006–07 Departmental Performance Report
Significant accounting policies are as follows:
a) Parliamentary appropriations
The Secretariat is financed by the Government of Canada through parliamentary appropriations.
Appropriations provided to the Secretariat do not parallel financial reporting according to
generally accepted accounting principles, since appropriations are primarily based on cash flow
requirements. Consequently, items recognized in the Statement of Operations and the Statement
of Financial Position are not necessarily the same as those provided through appropriations from
Parliament. Note 3 to these financial statements provides a high-level reconciliation between the
bases of reporting.
b) Net cash provided by the Government of Canada
The Secretariat operates within the Consolidated Revenue Fund (CRF), which is administered by
the Receiver General for Canada. All cash received by the Secretariat is deposited to the CRF
and all cash disbursements made by the Secretariat are paid from the CRF. Net cash provided by
the Government of Canada is the difference between all cash receipts and all cash disbursements,
including transactions between departments and agencies of the Government of Canada.
c) Change in net position in the Consolidated Revenue Fund
The change in net position in the CRF is the difference between net cash provided by the
government and appropriations used in a year, excluding the amount of non-respendable revenue
recorded by the Secretariat. It results from timing differences between when a transaction affects
appropriations and when it is processed through the CRF.
d) Revenues
Funds received from external parties for specified purposes are recorded upon receipt as deferred
revenues. These revenues are recognized in the period in which the related expenses are incurred.
Other revenues are accounted for in the period in which the underlying transaction or event
occurred that gave rise to the revenues.
e) Expenses
Expenses are recorded on the accrual basis:
Grants are recognized in the year in which the conditions for payment are met. In the case of
grants that do not form part of an existing program, the expense is recognized when the
government announces a decision to make a non-recurring transfer, provided the enabling
legislation or authorization for payment receives parliamentary approval prior to the
completion of the financial statements.
Contributions are recognized in the year in which the recipient has met the eligibility criteria
or fulfilled the terms of a contractual transfer agreement.
67
Treasury Board of Canada Secretariat
Vacation pay and compensatory leave are expensed as the benefits accrue to employees under
their respective terms of employment.
Services provided without charge by other government departments for accommodation and
legal services are recorded as operating expenses at their estimated cost.
f) Government-wide employee benefits
Eligible public service employees participate in the Public Service Pension Plan sponsored by
the Government of Canada. Contributions to the Plan for all departments and agencies, including
additional contributions in respect of any actuarial deficiencies, are funded by the Secretariat as
centrally managed funds, and they are expensed in the year incurred. The Secretariat recovers a
portion of the pension contributions from other departments and agencies.
The Government of Canada also sponsors a variety of other benefit plans that the Secretariat is
responsible for administering and/or fund through its centrally managed funds. These benefits
are recognized to expenses when they become due. A portion of these benefits is also recovered
from other departments and agencies.
For the pension benefits and other future employee benefits covered by these plans, actuarially
determined liabilities and related disclosure are presented in the financial statements of the
Government of Canada, the ultimate sponsor of these benefits. As administrator of the centrally
managed funds, the Secretariat expenses these benefits or contributions as they become due and
records no accruals for future benefits. This accounting treatment corresponds to the funding
provided to the department through parliamentary appropriations.
g) Departmental employee future benefits
Pension benefits: Eligible employees of the Secretariat participate in the Public Service Pension
Plan. The Secretariat’s share of contributions pertaining to the current service cost of its
employees is allocated to the expenses of the program activities of Management and Expenditure
Performance, and Comptrollership in the year incurred.
Severance benefits: Employees are entitled to severance benefits, as provided for under labour
contracts or conditions of employment. These benefits are accrued as employees render the
services necessary to earn them. The obligation relating to the benefits earned by employees of
the Secretariat is calculated using information derived from the results of the actuarially
determined liability for employee severance benefits for the Government of Canada as a whole.
h) Accounts receivable
Accounts receivable are stated at the amount expected to be ultimately realized. A provision is
made for receivables where recovery is considered uncertain.
68
2006–07 Departmental Performance Report
i) Tangible capital assets
All tangible capital assets having an initial cost of $10,000 or more are recorded at their
acquisition cost. The Secretariat does not capitalize intangibles, works of art, and historical
treasures that have cultural, aesthetic, or historical value. Amortization of tangible capital assets
is done on a straight-line basis over the estimated useful life of the asset as follows:
Asset class
Amortization period
Machinery and equipment
3 to 5 years
Motor vehicles
3 years
Leasehold improvements
Term of lease
Assets under construction
Once in service, in accordance with asset class
j) Contingent liabilities
Contingent liabilities are potential liabilities that may become actual liabilities when one or more
future events occur or fail to occur. To the extent that it is likely that the future event will occur
or will fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is
accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be
reasonably estimated, the contingency is disclosed in the notes to the financial statements.
k) Measurement uncertainty
The preparation of these financial statements in accordance with Treasury Board accounting
policies that are consistent with Canadian generally accepted accounting principles for the public
sector requires management to make estimates and assumptions that affect the reported amounts
of assets, liabilities, revenues, and expenses reported in the financial statements. At the time of
preparation of these statements, management believes the estimates and assumptions to be
reasonable.
The most significant items where estimates are used are contingent liabilities, the liability for
employee severance benefits, and the useful life of tangible capital assets. Actual results could
differ significantly from those estimated. Management’s estimates are reviewed periodically and,
as adjustments become necessary, they are recorded in the financial statements in the year they
become known.
3. Parliamentary Appropriations
The Secretariat receives most of its funding through annual parliamentary appropriations. Items
recognized in the Statement of Operations and the Statement of Financial Position in one year
may be funded through parliamentary appropriations in a prior, current, or future year.
69
Treasury Board of Canada Secretariat
Accordingly, the Secretariat has different net results of operations for the year on a funding basis
than on an accrual basis. The differences are reconciled in the following tables:
a) Reconciliation of net cost of operations to current year appropriations used:
2007
Restated
2006
($ thousands)
Net cost of operations
1,730,265
1,581,152
Adjustments for items affecting net cost of operations but not affecting appropriations:
Amortization of tangible capital assets
(344)
(668)
10
7
(12,550)
(12,672)
(887)
36
Employee severance benefits
(3,286)
(2,715)
Revenue not available for spending
26,153
12,400
1,068
693
10,164
(2,919)
Gain on disposal of tangible capital assets
Services provided without charge
Vacation pay and compensatory leave
Other
Adjustments for items not affecting net cost of operations but affecting appropriations:
Advances
Acquisitions of tangible capital assets
Current-year appropriations used
70
91
(27)
3,893
53
3,984
26
1,744,413
1,578,259
2006–07 Departmental Performance Report
b) Appropriations provided and current-year appropriations used
2007
2006
($ thousands)
Voted authorities:
Vote 1—Program expenditures
177,739
Vote 2—Contributions
114,993
Vote 5—Government contingencies
594,031
-
3,503
-
1,666,846
1,653,700
2,557,112
1,806,012
73
72
14,689
14,946
15
6
Payments for the pay equity settlement pursuant to section 30
of the Crown Liability and Proceedings Act
1,584
269
Unallocated employer contributions made under the Public
Service Superannuation Act and other retirement acts, and the
Employment Insurance Act
10,557
42,208
17
-
26,935
57,501
Vote 1—Program expenditures
(20,775)
(12,870)
Vote 2—Contributions
(80,293)
Vote 10—Government-wide initiatives
Vote 20—Public service insurance
152,312
Statutory authorities:
President of the Treasury Board—salary and motor car
allowance
Contributions to employee benefit plans
Payments under the Public Service Pension Adjustment Act
Spending of proceeds from the disposal of surplus Crown
assets
Lapsed authorities:
Vote 5—Government contingencies
Vote 10—Government-wide initiatives
Vote 20—Public service insurance
Spending of proceeds from the disposal of surplus Crown
assets
Current-year appropriations used
(594,031)
-
(3,503)
-
(141,015)
(272,384)
(17)
-
(839,634)
(285,254)
1,744,413
1,578,259
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Treasury Board of Canada Secretariat
c) Reconciliation of net cash provided by government to current-year appropriations used
Restated
2007
2006
($ thousands)
Net cash provided by government
Revenue not available for spending
1,493,344
1,902,669
26,163
12,400
10,612
(111,459)
212,957
(225,473)
887
(36)
450
158
224,906
(336,810)
1,744,413
1,578,259
Change in net position in the Consolidated Revenue Fund:
Variation in accounts receivable
Variation in accounts payable and accrued liabilities:
Accounts payable and accrued liabilities
Vacation pay and compensatory leave
Other adjustments
Current-year appropriations used
4. Centrally Managed Funds
The Government of Canada sponsors defined benefit pension plans covering substantially all
employees. The Secretariat funds the employer’s contributions to the Public Service Pension
Plan and Retirement Compensation Arrangement, including additional contributions in respect of
actuarial deficiencies.
The Secretariat also funds payments to or in respect of:
the employer’s share of contributions to the Public Service Death Benefit Account;
the employer’s share of Canada/Quebec Pension Plan contributions and Employment
Insurance premiums;
the employer’s share of health, disability, and life insurance premiums and related Quebec
sales tax;
claims and related costs under the Public Service Dental Care Plan and the Pensioners’ Dental
Services Plan;
provincial payroll taxes;
pension, benefit, and insurance plans for employees engaged locally outside Canada by
Canadian missions abroad; and
returns to certain employees of their share of the Employment Insurance premium reduction.
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2006–07 Departmental Performance Report
Generally, Public Service Pension Plan contributions, Public Service Death Benefit Account
contributions, Canada/Quebec Pension Plan contributions, and Employment Insurance premiums
are recovered from all departments, agencies, and revolving funds pro-rata, based on salaries and
wages incurred. Contributions to health care plans are recovered from certain departments and
agencies, and all revolving funds based on 7.5 per cent (8 per cent in 2006) of salaries and wages
incurred.
A breakdown by major category is as follows:
2007
2006
($ thousands)
Expenses
Public Service Pension Plan and Retirement Compensation
Arrangement contributions
2,110,191
2,235,456
Public Service Pension Plan and Retirement Compensation
Arrangement contributions in respect of actuarial deficits
9,500
16,200
Public Service Death Benefit Account contributions
9,595
9,568
Canada/Quebec Pension Plan contributions
512,102
445,152
Employment Insurance premiums
236,083
296,490
Employment Insurance premium reduction
1,214
1,776
Quebec Parental Insurance Plan premiums
22,194
5,333
Public Service Health Care Plan premiums
549,845
495,080
Public Service Dental Care Plan claims
207,833
194,491
Pensioners’ Dental Services Plan claims
94,562
77,077
Provincial health insurance plan premiums
36,511
38,812
Provincial payroll taxes
419,201
398,717
Group disability and life insurance premiums
313,791
288,736
43,904
38,721
338
304
Miscellaneous special payments, e.g. court awards
1,584
269
Operating expenses
1,428
-
4,569,876
4,542,182
2,866,914
2,960,659
Pension and other government employee benefits in respect of
locally engaged staff employed in Canadian missions abroad
Pension and similar payments to former government employees
Total Expenses
Recoveries
Contributions to government employee benefit plans recovered from
other government departments and agencies
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Treasury Board of Canada Secretariat
2007
2006
($ thousands)
Contributions to health care plans recovered from other government
departments and agencies
138,051
112,626
41,428
45,100
Total Recoveries
3,046,393
3,118,385
Net Expenses
1,523,483
1,423,797
Pensioners’ contributions to the Pensioners’ Dental Services Plan
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2006–07 Departmental Performance Report
5. Expenses
The following table presents details of expenses by category:
2007
2006
($ thousands)
Transfer payments
34,700
87
1,523,483
1,423,797
119,339
103,915
43,258
43,984
Accommodation
9,211
8,312
Transportation and telecommunications
5,002
4,514
Machinery and equipment
3,470
6,052
Repairs and maintenance
1,639
1,285
Information
1,481
1,286
Utilities, materiel, and supplies
1,478
1,249
Rentals
895
777
Other subsidies and payments
633
168
Amortization
344
668
Total operating expenses
1,710,233
1,596,007
Total Expenses
1,744,933
1,596,094
2007
2006
Operating expenses:
Centrally Managed Funds (Note 4)
Departmental salary and employee benefits
Professional and special services
6. Revenues
($ thousands)
Parking fees
Recovery of pension administration costs
Other revenues
Total Revenues
11,325
11,168
3,313
3,214
30
560
14,668
14,942
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Treasury Board of Canada Secretariat
7. Accounts Receivable
The following table presents details of accounts receivable:
2007
2006
($ thousands)
Receivables from other government departments and agencies
183,923
194,620
162
72
39
33
-
11
184,124
194,736
Receivables from external parties
Advances to employees
Deposits in transit to the Receiver General
Total Accounts Receivable
8. Tangible Capital Assets
Cost
($ thousands)
Opening
Balance
Machinery and equipment
Motor vehicles
Leasehold improvements
Assets under construction
Acquisitions
Transfers-in
Closing
Balance
Disposals
837
131
-
(26)
942
82
35
24
(52)
89
1,893
-
59
-
1,952
160
3,727
-
(160)
3,727
2,972
3,893
83
(238)
6,710
Accumulated Amortization
($ thousands)
Opening
Balance
Machinery and equipment
Motor vehicles
Leasehold improvements
Assets under construction
76
Amortization
576
149
37
37
1,710
Transfers-in
Disposals
Closing
Balance
(1)
724
10
(33)
51
158
47
-
1,915
-
-
-
-
-
2,323
344
57
(34)
2,690
2006–07 Departmental Performance Report
Machinery and equipment
Net book value
2006
Net book value
2007
($ thousands)
($ thousands)
261
218
45
37
Leasehold improvements
183
37
Assets under construction
160
3,728
649
4,020
Motor vehicles
Amortization expense for the year ended March 31, 2007, is $344,155 ($667,818 in 2006).
9. Accounts payable and accrued liabilities
The following table presents the details of accounts payable and accrued liabilities:
2007
2006
($ thousands)
Accounts payable to other government departments and
agencies
466,607
267,477
Accounts payable to external parties
131,583
117,756
Total accounts payable and accrued liabilities
598,190
385,233
10. Employee Benefits
a) Pension benefits
Eligible public service employees participate in the Public Service Pension Plan, which is
sponsored and administered by the Government of Canada. Pension benefits accrue up to a
maximum period of 35 years at a rate of 2 per cent per year of pensionable service times the
average of the best five consecutive years of earnings. The benefits are integrated with the
Canada/Quebec Pension Plan benefits and they are indexed to inflation.
The Secretariat funds the employer contributions to the Public Service Pension Plan, including
additional contributions in respect of actuarial deficiencies, on behalf of all government
departments and agencies, and recovers a portion of those costs. During the year, the Secretariat
contributed $10,826 thousand ($11,060 thousand in 2006) in respect of its own employees,
which represents approximately 2.2 times (2.6 times in 2006) the contributions made by its
employees.
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Treasury Board of Canada Secretariat
b) Severance benefits
The Secretariat provides severance benefits to its employees based on eligibility, years of
service, and final salary. These severance benefits are not pre-funded. Benefits will be paid from
future appropriations. Information about the severance benefits, measured as at March 31, is as
follows:
2007
2006
($ thousands)
Accrued benefit obligation, beginning of year
17,245
14,530
Expense for the year
1,455
1,365
Benefits paid during the year
1,831
1,350
20,531
17,245
Accrued benefit obligation, end of year
11. Contingent liabilities
Claims have been made against the Secretariat in the normal course of operations. Legal
proceedings for claims totalling approximately $64 billion ($34 billion in 2006) were still
pending at March 31, 2007. Some of these potential liabilities may become actual liabilities
when one or more future events occur or fail to occur. To the extent that the future event is likely
to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability
is accrued and an expense recorded on the department’s financial statements. No accrual for
these contingent liabilities has been made in the financial statements.
The most significant of these legal actions is described as follows:
In September 1999, the Public Sector Pension Investment Board Act (Bill C-78) was passed by
Parliament, providing for improvements in the financial management of federal public service
pension plans, including the Public Service (PSSA), RCMP (RCMPSA), and Canadian Forces
(CFSA) superannuation plans. The new Act authorized the president of the Treasury Board to
debit the accounts in order to reduce the amount of certain excess balances in the superannuation
accounts. In late 1999, the major public service unions and pensioner associations launched three
lawsuits against the Crown challenging the validity of the legislation. A trial of the issue was
held in the spring of 2007. A decision has not been rendered to date.
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2006–07 Departmental Performance Report
12. Related-party transactions
Services provided without charge
The Secretariat is related as a result of common ownership to all Government of Canada
departments, agencies, and Crown corporations. The Secretariat enters into transactions with
these entities in the normal course of business and on normal trade terms.
During the year, the Secretariat received without charge from other departments accommodation
and legal services. The services without charge have been recognized in the Statement of
Operations as follows:
2007
2006
($ thousands)
Accommodation
9,212
8,312
Legal services
3,338
4,360
12,550
12,672
Total
The government has structured some of its administrative activities for efficiency and costeffectiveness purposes so that one department performs these on behalf of all departments
without charge. The costs of these services, which include payroll and cheque issuance services
provided by Public Works and Government Services Canada, are not included as an expense in
the Statement of Operations.
13. Comparative information
Comparative figures have been reclassified to conform to the current year’s presentation.
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Treasury Board of Canada Secretariat
Table 11: Response to Parliamentary Committees, and Audits and
Evaluations
Response to Parliamentary Committees
Government Response to the First Report of the Standing Committee on Public Accounts
In her observations on the 2005 Public Accounts, the Auditor General of Canada said she was pleased
that the government had passed legislation in July 2005 enabling her to conduct performance audits of
foundations and most Crown corporations. She also pointed to the relatively small amount of foundation
transfers—$535 million in 2004–05 versus more than $2 billion in some earlier years—as justification for
her positive assessment of the government’s efforts to improve the accountability of foundations
http://cmte.parl.gc.ca/cmte/CommitteePublication.aspx?COM=10466&Lang=1&SourceId=171829
Government Response to the Fourth Report of the Standing Committee on Public Accounts
Since the time of the 10th Report of the Standing Committee on Public Accounts of the 38th Parliament
(the “10th Report”), the government has introduced the Federal Accountability Act (the Act) and Action
Plan. The Bill was passed by the House of Commons in June 2006 and is currently before the Senate
Standing Committee on Legal and Constitutional Affairs. The government recognizes the concerns raised
in the 10th Report and believes that this response addresses those concerns regarding the management
responsibilities of deputy ministers and their accountability before committees of Parliament by
designating heads of departments and other federal government organizations as accounting officers.
The government is committed to working with the Committee on matters of accountability and recognizes
the dedication of all members of the Committee to improve those issues.
http://cmte.parl.gc.ca/Content/HOC/committee/391/pacp/govresponse/rp2400532/391_pacp_rpt04_gre.html#Intro
Government Response to the Ninth Report of the Standing Committee on Public Accounts
The Firearms Act was passed in 1995 and shortly thereafter the Canadian Firearms Program was
established. Since its inception, this program has attracted considerable attention from parliamentarians.
This attention was heightened when, in December 2002, the Auditor General of Canada tabled a report
on the Canadian Firearms Program. At that time, the Auditor General found that Parliament was not kept
informed about the dramatic cost increases of the Program. Parliament was thereby not given sufficient
information to effectively scrutinize the Program and ensure accountability. In October 2003, the Public
Accounts Committee reviewed this report and recommended that the government provide Parliament with
more detailed information on the costs of the Program.
In May 2006, the Auditor General released her Status Report, which contains follow-up audits of previous
audits. In this report, the Auditor General followed up on the audit of the Canadian Firearms Program.
During the course of this audit, officials at the Office of the Auditor General of Canada uncovered issues
of significance to Parliament. Hence, the Auditor General decided to table a special report entitled
Government Decisions Limited Parliament’s Control of Public Spending. This report outlines how two
accounting “errors,” one made by the Department of Justice Canada in 2002–03 and the other by the
Canada Firearms Centre in 2003–04, undermine the ability of the House of Commons to exercise control
over government expenditures.[1] It also discusses how the accounting treatment of an ongoing contract
may be inappropriate, as well as how key decisions taken within government regarding these accounting
issues were not documented.
http://cmte.parl.gc.ca/cmte/CommitteePublication.aspx?COM=10466&Lang=1&SourceId=195149
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2006–07 Departmental Performance Report
Response to the Auditor General of Canada, including to the Commissioner of the Environment
and Sustainable Development (CESD)
May 2006 Report of the Auditor General of Canada
http://www.oag-bvg.gc.ca/domino/reports.nsf/html/06menu_e.html
Chapter 1: Managing Government Financial Information
Chapter 6: Management of Voted Grants and Contributions
Chapter 7: Acquisition of Leased Office Space
November 2006 Report of the Auditor General of Canada
http://www.oag-bvg.gc.ca/domino/reports.nsf/html/06menu_e.html
Chapter 1: Expenditure Management System at the Government Centre
Chapter 2: Expenditure Management System in Departments
Chapter 3: Large Information Technology Projects
Chapter 5: Relocating Members of the Canadian Forces, RCMP and Federal Public Service
Chapter 11: Protection of Public Assets—Office of the Correctional Investigator
Chapter 12: Role of Federally Appointed Board Members—Sustainable Development Technology
Canada
October 2006 Report of the Commissioner of the Environment and Sustainable Development
(CESD)
http://www.oag-bvg.gc.ca/domino/reports.nsf/html/c2006menu_e.html
Chapter 1: Managing the Federal Approach to Climate Change
Chapter 4: Sustainable Development Strategies
Chapter 5: Environmental Petitions
Internal Audits or Evaluations
Internal audits
Audit of Accounts Payable (Preliminary Survey completed. Detailed Examination Phase deferred until
2008–09)
Other projects
Review of Translation and Editing Services (to be tabled for approval in the fall of 2007)
Development of the Secretariat’s Risk-based Audit Plan (completed)
Evaluations
Evaluation of Foundations As Instruments of Public Policy (completed)
http://www.tbs-sct.gc.ca/report/orp/2007/ef-fe/ef-fe_e.asp
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Treasury Board of Canada Secretariat
In response to the Treasury Board Policy on Internal Audit and changes brought about by the
Federal Accountability Act, measures have been taken to strengthen the capacity of the internal
audit function, including extensive recruitment of audit staff and establishment of key processes
and infrastructure.
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2006–07 Departmental Performance Report
Table 12: Sustainable Development Strategy
The following table outlines the results of the Secretariat’s third Sustainable Development
Strategy (SDS)—for the calendar years (CYs) 2004–06—and beginning the implementation of
its fourth SDS (for CYs 2007–09).
Department
Points to Address
Departmental Input
1. What are the key
goals, objectives, and/or
long-term targets of the
SDS?
The departmental long-term SDS goals are:
• to contribute to improved management of and accountability for
sustainable development (SD) within the Government of Canada;
• to make progress on federal priorities related to sustainable development;
and
• to improve environmental stewardship of Secretariat operations.
2. How do your key goals,
objectives, and/or longterm targets help achieve
your department’s
strategic outcomes?
In fiscal year (FY) 2006–07, the Secretariat revised its priorities as a
department to focus on the priority issues for the Government of Canada—
on ways to improve accountability in public-sector management and deliver
on commitments to Canadians.
With this focus, the Secretariat approaches the management board issues
relating to SD through its functions as a central agency, its responsibilities as
a policy lead in areas designated as federal priorities for SD, and as a
department responsible for managing its own operations.
3. What were your targets
for the reporting period?
The reporting targets for the first part of FY 2006–07 were established by the
Secretariat’s SDS for 2004–06 (available at http://www.tbssct.gc.ca/report/sds-sdd/0406/sds-sdd_e.asp) with the primary target
being to develop and table in December 2006 an updated SDS for the CY
2007–09 period.
4. What is your progress
(this includes outcomes
achieved in relation to
objectives and progress
on targets) to date?
The Secretariat developed and tabled its updated SDS for the CY 2007–09 period.
(Progress on the last year of the 2004–06 SDS is captured in the Appendix of the
Secretariat’s 2007–09 SDS available at
http://www.tbs-sct.gc.ca/report/orp/2006/sds_e.asp).
The implementation of the updated SDS began in the last quarter of FY 2006–07
and progress was made. This included working with Environment Canada to
explore approaches to improve reporting on SD (one of the short-term outputs of
that work was an enhanced template for departmental reporting on SD in the
DPRs); incorporating reference to SD in the guidance for policy suite renewal;
participating in the development of a government-wide course on SD; continuing
work on the policy management for federal fleet and contaminated sites; and
greening Secretariat operations through green procurement initiatives (e.g. green
furniture purchases), and support for green stewardship (e.g. increased
membership in the Green Citizenship Network).
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Treasury Board of Canada Secretariat
Department
Points to Address
Departmental Input
5. What adjustments have
you made, if any? (To
better set the context for
this information, discuss
how lessons learned have
influenced your
adjustments.)
The Secretariat’s SDS was adjusted to follow the guidance for the fourth
round of SDS provided by Environment Canada and the Office of Greening
Government Operations at Public Works and Government Services Canada.
This guidance set out targets and measures linked to federal SD goals and
federal priorities for greening government operations.
The Secretariat improved its internal management of SDS commitments by:
• developing an implementation plan;
• monitoring progress through internal corporate quarterly tracking;
• including SDS commitments in executive performance management
agreements;
• updating senior management committees; and
• increasing collaborations within the department.
Table 13: Procurement and Contracting
Supplementary information on procurement and contracting can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.
Table 14: Travel Policies
The Secretariat adheres to travel policies and parameters as established by the Special Travel
Authorities and the Travel Directive, Rates and Allowances.
84